REGISTERED No. D. (D)-72
The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (ii)
PUBLISHED BY AUTHORITY
No. 129] NEW DELHI, FRIDAY, MARCH 17, 1978/PHALGUNA 26, 1899
Separate paging is given to this part in order that it may be filed as a separate
compilation
330 THE 0AZETTE OF INDIA: EXTRAORDINARY [PART II—Sec. 3(")1
CENTRAL BOARD OF DIRECT TAXES
NOTIFICATION
New Delhi, the 17th March, 1978
INCOME-TAX
S.O. 17S(E).—in cxeiciae of the poweis conferred by section 295 of the Income-lax Act, 1961 (43 of 1961), the Central Board of Dijett Taxes hereby makes Ihe following rules furlhei lo amend the fncomc-taN Rules, 1.962, namely :—
1, (1) These rules may be called the Jncome-tHX (Second Amendment)
Rules, 1978.
(2) They shall come into force on the 1st day of April, 197ft.
2. In the Income-tax Rules, 1962, in sub-rule (1) of rule 12, in (he proviso to sub-clause (i) of clause (b), for the figures, letters nnd words "1st day of April, 1977", the figures, letters and words "1st day of April, 1978" shall be substituted.
(No, 2221/ F. No. 142(21 )/77-TPL]