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of <h1>Rule 40A on Tax Credit Claims Omitted by 1989 Amendment to Income-tax Rules, Initially Introduced in 1968.</h1> Rule 40A of the Income-tax Rules, 1962, concerning claims for tax credit, was omitted by the Income Tax (Fifth Amendment) Rules, 1989, effective from May 18, 1989. This rule was initially introduced by the Income Tax (Second Amendment) Rules, 1968.
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