The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (ii)
PUBLISHED BY AUTHORITY
NO. 142] NEW DELHI, MONDAY, APRIL 12, 1982/CHAITRA 22, 1904
Separate paging is given to this part in order that it may be filed as a separate
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450 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(111)1CENTRAL BOARI> OF DIRECT TAXES
NOTIFICATION
INCOME-TAX
Now Delhi, the 12lh April, 1982
S.O. 268(E). -In cxert-isc of the powers conferred by section 295 of the Income-tax Act, 1961 143 of 1%]), ihc Cential Hoaid of Ducct Taxes hereby makes the following rules further Lo amend tho Income-tax Rules, 1962, namely:—
1. These rules may be- called the Income-tax (Second Amendment) Rules,
1982.
2. In rule 6F of the Income-tax Rules, 1962, aFtei sub-nile (5), the following sub-rule shall be inserted and shall be deemed to have been inserted with effect from the 21st day of November, 1981, namely : —
"(6) Notwithstanding anything contained in sub rules (1) to H), it shall not be necessary for any person tanying OJ any of the professions speci- fied in sub-rule (1) to keep and maintain the books of account and other documents specified in sub rule (2) ot sub-rule f3) in reiatoin to any previous year commencing before the 1st day of September, 1982."
[No. 4563]F. No. 142(8)|82-TPLJ
E. K. KOSHI, Secy.