Limitation period for income tax rules reduced to ninety days, shortening timelines under rules 9A and 9B. The Income-tax (Ninth Amendment) Rules, 1998, effective 1 April 1999, amend the Income-tax Rules, 1962 by substituting the words 'one hundred and eighty days' with 'ninety days' in rule 9A sub rules (2) and (3) and in rule 9B sub rules (2) and (3), reducing the prescribed time period in those provisions.