Rescission of tax notification: earlier notification treated as never issued, nullifying related tax benefits under income tax law. The Central Government rescinds Notification No. 35/2008 under the Income-tax Act and applicable Income-tax Rules, withdrawing its legal effect. The rescission operates with retrospective effect from the relevant assessment commencement and the earlier notification is deemed not to have been issued for claiming any tax benefits under the Income-tax Act or any other law.