Income-tax amendment rules add an acknowledgment before the return form under Section 295 of the Act. The Income-tax (Ninth Amendment) Rules, 2000, made under Section 295 of the Income-tax Act, amend the Income-tax Rules, 1962 by inserting an acknowledgment provision in Appendix II immediately before the return of income form; the rules are to be called the Income-tax (Ninth Amendment) Rules, 2000 and commence on publication in the Official Gazette.