Income Tax Act
(Chapter 134, Section 7)
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.
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