REGISTERED No. D. (D.N.)—72

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

compilation

(449)

45 GI/82

450 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(111)1

CENTRAL 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.

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AND PUBLISHED BY THE CONTROLLER OF PUULICATTONS, DEI HI-110054, 1982