Notification No. 27/2011

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Che Gazette of Gudia
. . ' EXTRAORDINARY
. (ART TEs 3—SI-AVS (ii)
an - ' PART II—Section 3—Sub-section (ii)
PUBLISHED BY AUTHORITY
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| No. 1013] NEW DELHI, THURSDAY, MAY 26, 2011/JYAISTHA 5, 1933
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frm, 2011 8 | | «3, SEs (i) AY Wes sa 969(a), oe (2) 41 yer, 2011 Sg ) © ARR 26 ATF 1962 grI werent fee TE a sR
. 2. aaa fram, 1962 & fra 114 4, — ate iether atra-are Cater exits) Fra, 2011
. | @ erdarn we (z) Sete (mH) a," | WSK FS. 694( Ht), TRS 5-4-2011 SII feat ama” weal S eI Rate a fae 7a |
. FRI wae sfefra, 1999 (1999 142) ete MINISTRY OF FINANCE ; ty 2% @e (a) A aeraitentind write safer” (Department of Revenue) me
Wee HSH si sas TA TUT (CENTRAL BOARD OF DIRECT TAXES) .
(i) Gs (3) A, “ae wise we UN ae fey” . NOTIFICATION . oo
| weal S CaM feet whee are a Shae HS New Delhi, the 26th May, 2011.
at ot ae & fee” wee TS TT I (INCOME-TAX) .
_ , (ii) @E (a) F WA sk YEA TF a wet S.O. 1214(E).—In exercise of the powers conferred
. frofered as siasenfta fae et, aeid:— by Section 295 of the Income-tax Act, 1961 (43 of 1961), the
“(q) siaa ater afafraa, 1938 (1938 wT 4) Central Board of Direct Taxes hereby makes the following
; at unt 2 Sas (9) A aenafenfed rules further to amend the Income-tax Rules, 1962,
: frat atniaes et saa dtm sift Namely — oy |
eu dump ad A dae Tare BM TIT 1. (1) These rules may be called the Income-tax a afte at feet cHA a aaa; 5th Amendment) Rules, 2011.
; 1947GI/2011 (1) . ‘ :

2 . - : . : . ;
2 _ THE GAZETTE OF INDIA: EXTRAORDINARY [Part IIl-—-Sec. 3(ii)]
_ (2) They shall come into force on the Ist day of July, _ -' defined in clause (9) of section 2 of the
2011. | “ Insurance Act, 1938 (4 of 1938);
2. Inthe Income-tax Rules, 1962, in rule 114B,— (rt) payment to a dealer, — © , (i) inthe Explanation (a), in clause (k) forthe words (i) of an amount of five lakh rupees or more at any
_. “tour operator” the words “tour operator, orto one time or
7 an authorized person as defined in clasue (c) of (ii) against, a bill for an amount of five lakh rupees
: section 2 of the Foreign Exchange Management ' . or more, :
' Act, 1999 (42 of 1999)” shall be substituted. for purchase of bullion or Jewellery:”.
: (ii) in clause (1) for the words “for issue of a credit [Notification No. 27/2011/F. No. 149/122/2010 -SO (TPL)]
oo . card” the words “for issue of a credit or debit PAWAN K. KUMAR, Director card ” shall be substituted. . Note :— The principal rules were published in the Gazette (iii) after clause (p) and before the first proviso, the of India, Extraordinary, Part Il, Section 3, Sub- .
following clauses shall be inserted, namely:— ~ section (ii) vide number S.O. 969 (E), dated the |
“(q) Payment of an amount aggregating fifty ; 26th March, 1962 and last amended by income-
thousand rupees or more ina year as life tax (4th Amendement) Rules, 2011 vide number insurance premium to an insurer as S. 0. 694 (E), dated 5-4-2011. ;
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| , Printed by the Manager, Government of India Press, Ring Road, Mayapurt, New Delhi-1| 10064 ; ,
: . and Published by the Controller of Publications, Delhi-110054. _
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