Cottage Industry (Amendment) Rules, 1?95

L.N. 117 of 1995

INCOME TAX MANAGEMENT ACT, 1994

(ACT NO. XVIII OF 1994)

INCOME TAX ACT

(CAP. 123)

Cottage Industry (Amendment) Rules, 1?95

IN exercise of the powers conferred by sections 48A and 96 of

the Income Tax Act and by section 57 of the Income Tax Management

Act, 1994, the Minister of Finance has made the follow ing rules: -

I. (I) These rules may be cited as the Cottage Industry

(Amendment) Rules, 1995, and shall be read and construed as one

with the Cottage Industry Rules, 1995, herei nafter referred to as "the

principal rules" .

(2) The provisions of these rules shall be deemed to have

come into force on the 24th October, 1995 .

In the English text of rule 2 of the pri ncipal rules for the

words "paid by every outworker" there shall be substituted the words

"paid to every outworker" .

[ppubblikat mid.Dipo n ~nt \&' I·[nformw:joni _ Kwilj. _ PllbIUh<d by IIot DtP<'_ of Inft>mllJliml - /(1U1ilj4

"":U

Milbugil n·bnmp"rija toJ·G'CnI-l'rW<d..r IlK Go .......... '" Prilllill6