| Income Tax Act |
| Income Tax (Computer Gifts — Educational, Research and other Institutions) Rules |
| R 3 |
| G.N. No. S 259/1999 |
| REVISED EDITION 2001 |
| (31st January 2001) |
| Citation and commencement |
| 1. These Rules may be cited as the Income Tax (Computer Gifts — Educational, Research and other Institutions) Rules and shall have effect for the year of assessment 1999 and subsequent years of assessment. |
| Educational, research and other institutions |
| 2. The educational, research or other institutions specified in the Schedule are hereby prescribed for the purposes of section 37(2)(d) of the Act. |