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<h1>Rule 48 Omitted: Form No. 37 for High Court Income-Tax References Removed by Notification No. 83/2021.</h1> Rule 48 of the Income-tax Rules, 1962, which previously outlined the form of application for reference to the High Court under sub-section (1) of section 256, has been omitted. This rule required that such applications be made in Form No. 37. The omission was effected by Notification No. 83/2021 dated July 29, 2021.