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<h1>Rule 48A on Annuity Deposits Omitted from Income-tax Rules, 1962, by Fifth Amendment Rules, 1989, Effective May 18.</h1> Rule 48A concerning annuity deposits under the Income-tax Rules, 1962, has been omitted as per the Income Tax (Fifth Amendment) Rules, 1989, effective from May 18, 1989. This rule previously addressed the notice of demand related to annuity deposits but is no longer in effect following its omission.