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of <h1>Rule 18 of Income-tax Rules on Hotel Amenities Omitted in 1974 After Several Amendments Since 1962.</h1> Rule 18 of the Income-tax Rules, 1962, concerning accommodation and amenities provided by hotels, was omitted by the Income Tax (Third Amendment) Rules, 1973, effective from April 1, 1974. Before its omission, this rule had undergone amendments by the Income Tax (Third Amendment) Rules in 1964 and 1967, and the Income Tax (Second Amendment) Rules in 1968.
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