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.