Income Tax (Fourth Amendment) Rules, 2013
THE Central government has framed the IT (Fourth Amendment) Rules, 2013 and in terms of which in the Income-tax Rules, 1962, after rule 6AAC, rule 6AAD titled "Guidelines for approval of agricultural extension project under section 35CCC" is inserted. Consequently, in Appendix - II of the said IT Rules, 1962, after Form No. 3CN, a new form 3C-O makes its appearance.