Relaxation of withholding conditions: omission of a condition in rule 29B permits certificate applications to receive interest without tax deduction. Omission of clause (iii) of sub rule (2) of rule 29B relaxes one of the eligibility or documentary conditions for obtaining a certificate that authorises receipt of interest and other sums without deduction of tax at source, constituting a procedural textual amendment to the Income tax Rules effective on publication in the Official Gazette.