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of <h1>Finance Act 2012 amends Income-tax Act Rule 3 to extend date to March 31, 2013, effective April 1, 2012.</h1> In the Fourth Schedule of the Income-tax Act, Part A, rule 3, sub-rule (1), the Finance Act, 2012, amends the first proviso by replacing the date '31st day of March, 2012' with '31st day of March, 2013.' This amendment is effective from April 1, 2012.
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