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<h1>Rule 34 on Return Submission Omitted by 1988 Amendment; Effective Since July 12, 1988.</h1> Rule 34 of the Income-tax Rules, 1962, which pertained to the submission of a return in lieu of a monthly return under rule 32, has been omitted. This omission was effected by the Income Tax (Sixth Amendment) Rules, 1988, and became effective on July 12, 1988.