133 tal-1994
Statutory Text (3 Articles)
L.N. ID of lJM
INCOME TAX MANAGEMENT ACT, 1994
(ACT NO. XVlU 01' 19904)
Income Tax Rules, 1994
IN vi mlC' of the plwe rs confem:d by S«tioo 57 of the Inromc: Tu
Ma nage me nt A ct, 1994, the MinislerofFinBnce has made the following
rulcs:-
I. These rules may be cited as the i!\C()f1lc Tax Rules, 1994. and
shall be deemed 10 h.ave come into force on the 23rd September. 1994.
The rules issued under settioR 94 of Ihe Income Tu Act 3$ in
:::;lJ~~. ~ho=11 ,on the, nod SeIP"bml be ..... ~ 19941.:!ndda~.~_f~rm, ',issued IhCrcuoo, ~d'
' a . In so aras applca e, ,,,,app,,,,,an ........ ort e purposeso an
in connection with the Income Tu Management Act. 1994 , as if the
same were issued under sea;on 57 0ftlle Income Tax Management Act .
1994.
"1I~1 '~ I'IIl~ , al'~ mad~ ror all)' spKifi.d mallei' under , ,,,,tion 57
of the Income Tax -'bnagemelll.-\c l. 1994. nil .. 1 of th .... 11110. shall
eu,," to apply to th .. m"'.,- zo.-erned by such nile".
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