Income-tax (Eleventh Amendment) Rules, 2009
NOTIFICATION NO 37/2009
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 following rules further to amend the Income-tax Rules, 1962, namely:-
1. (1) These rules may be called the Income-tax (Eleventh Amendment) Rules, 2009.
(2) They shall come into force with effect from the 1st day of April, 2010.
2. In the Income-tax Rules 1962, in the Table to New Appendix I, in Part-A relating to TANGIBLE ASSETS, under the heading III, MACHINERY AND PLANT, in sub-item (via) of item (3), for the words and figures “1st day of April, 2009”, the words and figures “1st day of October, 2009” shall be substituted at both the places.
(Anand Kumar Kedia)
Director to the Government of
Note:- The principal rules were published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii) vide number S.O.969(E), dated the 26th March, 1962 and last amended vide number S.O. 961(E) dated the 13th April, 2009.