(Vide Notification (Income-tax) No.221/ 2001 dated the 27th July, 2001)
S.O. (E) - 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 (15th Amendment) Rules. 2001.
(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, for FORM NO. 2B, the following shall be substituted, namely: -
FORM 2B
RETURN OF INCOME FOR BLOCK ASSESSMENT
[see rule 12(1A) of Income-tax Rules, 1962)
* Fill in code as mentioned in instructions
** Applicable for individual assessees