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May 30, 2007 Notification No.197/2007 In exercise of the powers conferred by section 295, read with section 12A of the Income-tax 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 (Seventh Amendment) Rules, 2007. (2) They shall come into force from the 1st day of June, 2007. 2. In the Income-tax Rules, 1962, (1) in rule 17A, (i) for the word, brackets and letter clause (a), the words, brackets, letters and figure clause (aa) of sub-section (1) shall be substituted; (ii) in clause (a), in the proviso, the words Chief Commissioner or shall be omitted. (2) in Appendix II, in Form No. 10A, (i) in the heading occurring below Form No. 10A, for the word, figures, letters and brackets section 12A(a), the words, brackets, letters and figures clause (aa) of sub-section (1) of section 12A shall be substituted; (ii) the words Chief Commissioner or shall be omitted. [F.no. 142/7/2007-tpl]
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