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REGISTERED No. D-(D)-72

The Gazette of India

EXTRAORDINARY

PART II—Section 3—Sub-section (ii)

PUBLISHED BY AUTHORITY

No. 443] NEW DELHI, FRIDAY, OCTOBER 14,1977/ASVINA 22, 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 14th October 1977

S.O 720(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 (Seventh Amendment) Rules, 1977.

(2) They shall come into force on the 1st day of November, 1977.

2 in the Income-tax Rules, 1962,—

(a) in rule 6, for clause (iv), the following clause shall be substituted, namely —

"(iv) in relation to research in the field of other natural or applied science, the Secretary, Department of Science and Technology, Government of India ";

(b) in rule 6A, for sub.rule (1), the following sub-rule shall be substi- tuted, namely: —

'(1) For the purposes of clause (a) of sub-section (1) of section 35C,the "prescribed authority" shall be the Secretary, Department of Agriculture, Ministry of Agriculture and Irrigation, Government of India.'; (2687)

2688 T HE GAZETTE OF INDIA EXTRAORDINARY PART II—SEC. 3(li) (c) in rule 16A,_ for clause (ili), the following clause shall be substituted, namely :>~

"(iii) in relation to research in the field of other natural or applied 3ci9iic£, the Secretary, Department of Science and Technology, Qtyto"¹"¹⁶¹™ of India.",

[No, 2010/FNb. 142(24)/77.TPL1

S. N, SHENDE,

Secy., Central Board of Direct Taxes.

MOTTO) BY THE GENERAL MANAGER, GOVERNMENT OP INDIA PRESS, MINTO ROAD, NHW DEUW AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS, DELHI, 1 9 77