Income-tax rules amendment removes certain subclauses from a specified rule, modifying procedural provisions under the Income-tax Rules. The notification effects a targeted amendment to the Income-tax Rules, 1962: in Part I, rule 2D, sub rule (5), clauses (b) and (c) are expressly omitted, and the amendment is made as the Income-tax (26th Amendment) Rules, 1998 to take effect from the first day of April following promulgation.