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<h1>Income-tax Rules Amended: Rule 31 Updated for TDS Certificates; Forms 18-20 Omitted, Duplicate Certificates Allowed.</h1> The Central Board of Direct Taxes, under the Ministry of Finance, issued the Income-tax (Fifth Amendment) Rules, 1988, effective upon publication in the Official Gazette. The amendment modifies the Income-tax Rules, 1962, specifically replacing Rule 31 regarding the issuance of tax deduction at source (TDS) certificates. These certificates, required under various sections, must be issued in Form No. 16 and can be obtained through an application in Form No. 17. The amendment also allows for duplicate certificates if the original is lost. Forms Nos. 18 to 20 are omitted, and the notification is signed by the Director (TPL).