| Income Tax Act |
| Income Tax (Computer Gifts — Educational and Research Institutions) Rules1 |
| 1 Replaces R 3, 1990 Ed. (S 193/90). |
| R 3 |
| G.N. No. S 413/1995 |
| REVISED EDITION 1995 |
| ( ) |
| [15 September 1995] |
| Citation |
| 1. These Rules may be cited as the Income Tax (Computer Gifts — Educational and Research Institutions) Rules and shall have effect for the year of assessment 1995 and subsequent years of assessment. |
| Educational and research institutions |
| 2. The educational or research institutions specified in the Schedule are hereby prescribed for the purposes of section 37(2)(d) of the Act. |