09 : Notification: 9 Date of Issue: 12/1/2004
Notification No.
09
Notification Date
12/01/2004
Upload Date
12/01/2004
Notification No : 9
Section(s) Referred :
Date of Issue : 12/1/2004
Notification No. 9 of 2004, dt. 12th Jan., 2004
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 (Second Amendment) Rules, 2004.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In Appendix-II to the Income-tax Rules, 1962, in Form No.16, for items 13 to 17, the following items shall be substituted, namely: -
"13. Rebate under Chapter VIII-A
I. Under section 88 (please specify)
Gross Amount
Qualifying Amount
Tax rebate
(a)
Rs.............
Rs.............
Rs......
(b)
Rs.............
Rs.............
(c)
Rs.............
Rs.............
(d)
Rs.............
Rs.............
(e)
Rs.............
Rs.............
(f) Total [(a) to (e)]
Rs.............
Rs.............
Rs......
II. (a) Under section 88B
Rs......
(b) Under section 88C
Rs......
14. Aggregate of tax rebates at 13 above [I(f) + II(a) + II (b)]
Rs......
15. Tax payable on total income (12-14 and surcharge thereon
Rs......
16. Relief under section 89 (attach details)
Rs......
17. Tax payable (15-16)
Rs......
18. Less: (a) Tax deducted at source u/s 192(1)
Rs......
(b) Tax paid by the employer on behalf
of the employee u/s 192(1A) on perquisites u/s 17(2)
Rs......
Rs......
19. Tax payable/refundable (17-18)
Rs......
F.No. 142/37/2003-TPL