REGISTERED No. D-(D)-72
The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (ii)
PUBLISHED BY AUTHORITY
Mo. 410] NEW DELHI, THURSDAY, SEPTEMBER 16, 1976/BHADRA 25, 1898
Separate paging is given to tills Part in order that it may be filed
as a separate compilation
CENTRAL BOARD OF DIRECT TAXES
NOTIFICATION
INCOME-TAX
New Delhi, the 16th September 1976
S.O. 615(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. These rules may be called the Income-tax (Sixth Amendment) Rules, 1976. 2. After rule 11B of the Income-tax Rules, 1962, the following rule shall be inserted, namely:—
"11C. Prescribed field for the purposes of deduction in respect of remuneration from foreign employers under section 80RRA.—For the purposes of clause (vi) of Explanation 2 to section 80RRA, the prescribed field shall be the field of journalism.",
[No. 1488/F.No.l42(36)/76-TPL]
O. P. BHARDWAJ,
Secretary, Central Board of Direct Taxes.