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of <h1>Income Tax Rule 6B on Advertisement Expenditure Omitted Effective November 1999; No Longer Applicable for Businesses</h1> Rule 6B of the Income-tax Rules, 1962, concerning expenditure on advertisement, was omitted by the Income Tax (Thirty-second Amendment) Rules, 1999, effective from November 19, 1999. This rule previously pertained to the profits and gains of business or profession under the Income Tax Act. The omission indicates that the provisions previously governing advertisement expenditure are no longer applicable from the specified date.
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