Omission of rules and forms preserves pending proceedings and existing approvals despite their removal from tax rules Rule 130 omits specified rules and numerous Appendix II Forms from the Income-tax Rules, 1962 but provides a savings regime: ongoing proceedings before tax authorities or courts continue to be disposed of as if the omitted rules and Forms remained in force, and agreements, appointments, approvals, recognitions, directions, notifications or orders issued under those rules and Forms are deemed to continue in force.