INCOME-TAX (SECOND AMENDMENT) RULES, 2014 - AMENDMENT IN RULE 6AAH
NOTIFICATION NO. 16/2014 [F.NO.142/1/2014-TPL]/SO 835(E),
DATED 20-3-2014
In
exercise of the powers conferred by section 295 read with Section 35CCD
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 (2nd Amendment) Rules, 2014.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Income-tax Rules, 1962, in rule 6AAH,—
| (A) | for the clause (ii), the following clause shall be substituted, namely:— | |
| '(ii) 'Training institute" means a training institute,— |
| (a) | set up by the Central Government or a State Government or a local authority; | |
| (b) | affiliated to the National Council for Vocational Training or a State Council for Vocational Training; | |
| (c) | affiliated to, or approved by, or empanelled by, the National Skill Development Agency; | |
| (d) | affiliated to, or approved by, or empanelled by, the Central Government and certified by the National Council for Vocational Training as having training standards equivalent to training institutes affiliated to the National Council for Vocational Training; or | |
| (e) | affiliated to, or approved by or empanelled by, the State Government and certified by the National Council for Vocational Training or a State Council for Vocational Training as having training standards equivalent to training institutes affiliated to the National Council for Vocational Training or, as the case may be, the State Council for Vocational Training.'; |
| (B) | after clause (iv), the following clause shall be inserted, namely:— | |
| '(v) "National Skill Development Agency" means the agency constituted by the Government of India vide notification No. 14/27/2012-EC, dated the 6th June, 2013.'. |
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