Form amendment: insertion of bank account fields to enable refund credit and correction of the form verification. Amendment to the Expenditure-tax Rules revises Form No. 3 by inserting additional boxes beside Permanent Account No. and Assessment Year, adds a new field to collect bank account details (bank name, branch address, account number and selection for refund credit), and removes the figures '19' from the form's verification clause; the rules take effect on publication in the Official Gazette.