The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (ii)
PUBLISHED BY AUTHORITY
No 376] NEW DELHI, SATURDAY, AUGUST 27,1977/BHADRA 5,1899
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 27th August 1977
S.O. 640(E).—In exercise of the powers conferred by section 295 of the Income-tax Act, 19G1 (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, 1977
(2) They shall come into force on the 1st day of September, 1977 2, In the Income-tax Rules, 1962 (hereinafter referred to as the principal rules), rule 6AA shall be re-numbered as rule 6AB and before rule 6AB as so re-numbered, the following rule shall be inserted, namely—
'6AA. Prescribed authority for rural development allowance.—For the purposes of the proviso to sub-section (1) of section 35CC, "prescribed authority" shall be the Committee consisting of the following, namely:—
Chairman
1 Secretary, Department of Agriculture, Ministry of Agriculture and
2514 THE GAZETTE OF INDIA EXTRAORDINARY PAHT II—SEC 3 ( H) 3. Secretary, Department oi Industrial Development, Ministry of Industry, Government of India. 4. Chairman Central Board "f lDrect Taxes, Department of Revenue,Ministry of Finance, Govei nmsnt of India '
3. In Appendix II to the principal rules, In Form No. 3B. for the brackets, words, figure and letters "Uee rule 6AA)", the brackets, words, figure and letters "(See rule GAB)" shall ha substituted
[No. 1943/F No 142(15)/77-TPL] S. N SHENDE, Secy