The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (ii)
PUBLISHED BY AUTHORITY
No. 173] NEW DELHI, THURSDAY, APRIL 1, 1976/CHAITRA 12, 1898
Separate paging is given to this Part in order that it may be filed
as a separate compilation
CENTRAL BOARD OF DIRECT TAXES
NOTIFICATION
INCOME-TAX
New Delhi, the 1st April 1976
S.O. 275(E).—In exercise of the powers conferred by section' 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:—
1. (1) These rules may be called the Income-tax (Fourth Amendment) Rules, 1976.
(2) This rule and rule 3 shall come into force on the 1st day of April, 1978 and rule 2 shall come into force on the 2nd day of April, 1979.
2. In rule 3 of the Income-tax Rules, 1962, (hereinafter referred to as the principal rules), in clause (a), for the figures and words "15 per rent.", wherever they occur, the figures and words "10 per cent." shall be substituted.
3 After rule 11A of the principal rules and before Part III, the following rule shall be inserted, namely—
810 THE GAZETTE OF INDIA EXTRAORDINARY [PART II—SEC. 3(ii)]furnished or unfurnished accommodation occupied by him for the- purposes of his own residence shall be allowed subject to the condi- tion that the accommodation is situated in any one of the following; places, namely:—
Agra, Ahmedabad, Allahabad, Amritsar, Bangalore, Bombay, Calcutta, Cochin, Coimbatore, Delhi, Hyderabad, Indore, Jabalpur, Jaipur,. Kanpur, Lucknow, Madras, Madurai. Nagpur, Patna, Poona. Shola- pur, Srinagar, Surat, Trivandrum, Vadodara (Baroda), Varanasi (Banaras).".
[No. 1278/F. No. 142(13)/78-TPLJ
O. P. BHAKDWAJ, Secy.