Income-tax (Tenth Amendment) Rules, 2009 - Amendment in Form No. 3CD
 
NOTIFICATION NO. 36/2009, DATED 13-4-2009

 In exercise of the powers conferred by section 295 read with section 44AB 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 (Tenth Amendment) Rules, 2009. 

     (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, in Form No. 3CD, after item 17, the following shall be inserted, namely :-

        "17A. Amount of interest inadmissible under section 23 of the Micro, Small and Medium Enterprises development Act, 2006."