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<h1>Income-tax Rules Amended: Rule 31 Changes TDS Certificate Issuance, Updates Forms 16 & 17 Effective April 1989.</h1> The Central Board of Direct Taxes has amended the Income-tax Rules, 1962, through the Income-tax (Ninth Amendment) Rules, 1988, effective from April 1, 1989. Key changes include the substitution of Rule 31, which outlines the issuance of tax deduction at source (TDS) certificates. The certificates, required for deductions under various sections, must be issued in Form No. 16 and can be printed and supplied by the Central Government. The amendment also allows for duplicate certificates in case of loss and stipulates the procedure for TDS credit verification. Forms No. 16 and 17 have been updated, and several other forms have been omitted.