Income-tax (Tenth Amendment) Rules, 2009 - Amendment in Form No. 3CD
NOTIFICATION NO. 36/2009, DATED 13-4-2009

In exercise of the powers conferred by section 295 read with section
44AB 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 (Tenth Amendment)
Rules, 2009.

(2) They shall come into force on the date of their publication in the
Official Gazette.

2. In the Income-tax Rules, 1962, in Appendix II, in Form No. 3CD,
after item 17, the following shall be inserted, namely :–

“17A. Amount of interest inadmissible under section 23 of the Micro,
Small and Medium Enterprises Development Act, 2006.”

[F.No. 149/86/2008 –TPL]


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Posted By CA. Vinod Dasani to CA. Vinod Dasani at 4/16/2009 05:32:00 PM
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