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of <h1>Rule 18A on Certifying Rehabilitated Employees Omitted from Income Tax Rules 1962 Effective April 1, 1976.</h1> Rule 18A of the Income Tax Rules, 1962, which required a prescribed authority to certify the daily average number of rehabilitated employees in an industrial undertaking, has been omitted. This rule was initially introduced by the Income Tax (Fourth Amendment) Rules in 1968 and subsequently amended by the Income Tax (Second and Third Amendment) Rules in 1970. The omission of Rule 18A became effective from April 1, 1976, as per the Income Tax (Third Amendment) Rules, 1976.
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