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of <h1>Rule 28A on Shareholder Dividend Statements Omitted by Income Tax Amendment Rules, 1996, Effective July 2, 1996.</h1> Rule 28A of the Income-tax Rules, 1962, which pertained to a shareholder's statement claiming receipt of dividend without deduction of tax, was omitted by the Income Tax (Third Amendment) Rules, 1996, effective from July 2, 1996.
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