PH ~ OIl~ 1 D~du( tiOll (Chroni c Illll~ ss e s) (Am~!l(hn~llt) Rul~ s . 1986

t oN. 14 of 1986

INCOM E TAX ACT, 1948

(ACT NO. LlV 0J0' 1948)

PH ~ OIl~ 1 D~du( tiOll (Chroni c Illll~ ss e s) (Am~!l(hn~llt) Rul~ s . 1986

IN exercise of the powers conferred by paragra ph (a) or subsection

(51 of section 22 and SUbsection (I) of 5«tion 79 of the Income Tax Act.

1948. the Deputy Prime Minister a nd Ministe r o f finance and Customs

has made the following rules : _

m ThC5C rules may be cited as the PerwnaJ Deduction

(Olronic Ill nesses) (Amendment) Ru les. 1986 and sha ll be read and

construed as o ne with the Perosnal Deduction (Chronic Illnesses) Rules.

1969. hereinafter referred to at "Ihe principal ru les",

(21 TItesc rules shall have effect from the yea r of assessment

1986.

In the proviso to rule " of the principal rules for the words

",sixty-fi ve yeaIli" Ih~ shall be :ru bstitutod the words "si.llyo(lfIc years".

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