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<h1>Rule 11 on Income from Non-Resident Transactions Omitted from Income-tax Rules, 1962 Effective August 21, 2001.</h1> Rule 11, concerning the determination of income from transactions with non-residents, was omitted from the Income-tax Rules, 1962, by the Income Tax (Twenty-first Amendment) Rules, 2001, effective from August 21, 2001.