PART II Income Tax

Miscellaneous

16 Amendment of Rule 11 of Rules applicable to Cases I and II of Schedule D
The proviso to paragraph (1) of Rule 11 of the Rules applicable to Cases I and II of Schedule D shall, in relation to cases where the change occurs after the fifth day of April, nineteen hundred and thirty, have effect as if for the words " three months after the change took place" there were substituted the words " twelve months after the change took place. "