INCOME-TAX (ELEVENTH AMENDMENT) RULES, 2009 - AMENDMENT IN NEW APPENDIX I

NOTIFICATION NO. 37/2009 [F.No.142/01/2009-TPL], DATED 21-4-2009

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 1^st day of April, 2010.

 2.   In the Income-tax Rules, 1962, in the Table to New Appendix 1, in Part-A relating TANGIBLE ASSETS, under the heading III, MACHINERY AND PLANT, in sub-item (via) of item (3), for the words and figures "1^st day of April, 2009", the words and figures "1^st day of October, 2009" shall be substituted at both the places.