Subject NOT available

Published 30 January 1979

Ministry: Ministry NOT available
Type: Extra Ordinary
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Gazetteid: E-1087-1979-0051-47516

Identifier: in.gazette.csl_extraordinary.1979-01-30.E-1087-1979-0051-47516
Languages: English, Hindi
Published at: Original source ↗

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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. 51] NEW DELHI, TUESDAY, JANUARY 30, 1979/MAGHA 10, 1900

Separate paging is given to this Part in order that it may be filed as a separate

compilation

(105) 1145 GI/78 106 THE GAZETTE OP INDtA : EXTRAORDINARY [PART 11—SEC. 3(ii)1

CENTRAL BOARD OF DIRECT TAXES

NOTIFICATION

New Delhi, the 30th January. 1979

INCOME-TAX

S.O. 58(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 fallowing rules further to amend the Income-lax Rules, 1962, namely :—

1 (1) These rules may be called the Income-tax (Amendment) Rules,

1979.

(2) They shall come into force at ance.

2. In rule 68 of the Incomes* Rules, 1962, in tub-rule (I), after clause (fi,

the following clause shall be inserted, namely :—

"(fi) to m "t the expenses of the damage caused to the movable or immovable property of the employee as a direct result of flood, cyclone, earthquake or other convulsion of nature.".

(No. 2649/F. No. 142(15)/78-TPL] S. N. SHKNDE, Secy.

PRINTED BY THE MANAGER, QOVT. OF INDIA PRESS, JUNO ROAD, NEW DELHI-110064 AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS, DELHI-] 1 0 0 54 1 9 79