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In the Income-tax Rules, 1962, in rule 8AA, after Sub-Rule (4), the following Sub-Rule shall be inserted. In case of the amount which is chargeable to income-tax as income of specified entity under subsection (4) of section 45 under the head Capital gains. In the principal rules, after rule 8AA, the following rule shall be inserted. “8AB. Attribution of income taxable under sub-section (4) of section 45 to the capital assets remaining with the specified entity, under section 48” In the principal rules, in Appendix II, after Form No. 5B, Form 5C shall be inserted.