Deduction of tax at source: Rule 32 on monthly salary deduction statements was omitted, removing that specific requirement. Rule 32 of the Income-tax Rules, 1962-requiring a monthly statement or certificate of deduction of tax from salaries-was omitted by the Income-tax (Third Amendment) Rules, 1996, effective 2-7-1996, thereby removing that specific regulatory provision while leaving other TDS obligations under the Income-tax Rules intact.