The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (ii)
PUBLISHED BY AUTHORITY
No. 437] NEW DELHI, MONDAY, OCTOBER 29, 1979/KARTIKA 7, 1901
Separate paging is given to this Part in order that it may be filed as a separate compilation
!082 THE GAZETTE OF INDIA: EXTRAORDINARY [PAAT H - S EC 3MINISTRY OF FINANCE (Central Board of Direct Taxes)
NOTIFICATION
New Delhi, the 29th October, 1979 INCOME-TAX
S.O. 608(E).—In exercise of the powers conferred by sec- tion 295 of the income-tux 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 (Sixth Amendment) Rules, 1979.
(2) They shall come into force on [he 1st day of April.
2. In the Income-tax Rules, 1962, in Appenlix IT —
(li) in item 3,—
(A) for sub-item (g), the following sub-item shall be substituted, namely :—
lL{g) Expenditure by way of payment to associations and institutions for carrying out rural develop- ment programme or for training of persons for implementing such programmes—Sec. 35-CCA" ;
(B) sub-items (k) to (r) shall be re-lettered as sub- items (1) to (s) and before sub-item (I) as so re-lettered, the following sub-item shall be in- serted, namely :—
"(Tc) Provision for bad and doubtful •debN—
Sec. 36(l)(viia)" ;
(b) in Annexure F, in Part I,—
(i) items 2 to 5 shall be ie-numbercJ as itemis 3 to 0 and before item 3 as so rc-numbered, the follow- ing item shall be inserted, namely :--
"2. Donations for scientific research or rural deve- lopment—80-GGA";
(ii) items 6 to 13 shall be ic-numbered as items 8 to 15 and before item 8 as go re-numbered, the fol- lowing item shall he inserted, namely :—
"7. Profits and gains from business of gi owing mushrooms—80-IJ A";
(2) in Form No. 2,—
(a) in Annexure D, in Part I. in Sub-Part B, in item 3, for sub-item (g), the following sub-item shall be substituted, namely :—
"(E) Expenditure by way of payment to associations and institutions for carrying out rural development programmes or for training of persons for im- plementing such programmes—Sec 35CCA" ;
(b) in Annexure G, in Part I.—
(i) items 8 and 9 shall be re-numbered ns items 9 and 10 and before item 9 as so t e-numbered, the following item shall be inserted, namely :—
"8. Profits and jjains from business of growing mushrooms—80JJA";
(ii) items 10 to 13 shall be renumbered as items 12 to 15 and before item 12 ns so re-numbered, the following item shall be inserted, namely :—-
"11. Professional income of authors of text books in Indian languages—80QQA";
(3) in Form No. 2A, in Annexure B, in Part I, items 4 to 6 sjiall be renumbered as items 5 to 7 and before item 5 as so re-numbcrcd. the following item shall be inserted, namely :—
"4, Donations for scientific research or rural develop- ment— 80GGA" ;
(4) in Form No. 3, in Annexure D, in Part I, items 4 to 9 shall be re-numbered as items 5 to 10 and before item 5 as so re-numbered, the following item shall be insetted, namely:—
"4. Donations for scientific research or rural develop- ment—80GGA" ;
(5) in Form No. 3A, in Annexure C, in Part I, in Sub- Part B, in item 3, for sub-item (g), the followina sub-item shall be substituted, namely :•—