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of <h1>Income-tax (Fifth Amendment) Rules, 2010: Rule 18C Updated, Year Changed from 2009 to 2011, Effective Immediately.</h1> The Central Board of Direct Taxes has issued the Income-tax (Fifth Amendment) Rules, 2010, under the authority of section 295 and clause (iii) of sub-section (4) of section 80-IA of the Income-tax Act, 1961. This amendment modifies the Income-tax Rules, 1962, specifically changing the year in rule 18C, sub-rule (1), from '2009' to '2011.' These rules are effective from the date of their publication in the Official Gazette.
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