Income-tax Rules amendment increases the monetary limit in Form 52A, changing the prescribed threshold effective next fiscal year. Exercising powers under Section 295 of the Income-tax Act, 1961, the Income-tax (3rd Amendment) Rules, 1999 substitute the prior monetary figure in Appendix II, Form No. 52A of the Income-tax Rules, 1962 with a higher specified figure, and specify the amendment's commencement at the start of the applicable fiscal period.