Omission of Rule 6AC alters allowance framework for expenditure under Income-tax Rules, removing those specific regulatory limits. Rule 6AC of the Income-tax Rules, 1962, which set limits and conditions for allowance of expenditure in certain cases, was omitted by the Income-tax (Thirty-second Amendment) Rules, 1999, with effect from 19-11-1999, thereby removing that specific regulatory framework governing the deduction of business or professional expenditure.