Income tax Rules amendment: substitute clause (aa) in rule 17A and remove 'Chief Commissioner or' in Form 10A. Amendment to rule 17A substitutes the reference to clause (a) with clause (aa) of sub section (1) and omits the words 'Chief Commissioner or' from the proviso; Appendix II (Form No. 10A) is amended to replace its heading citation with reference to clause (aa) of sub section (1) of section 12A and to omit the words 'Chief Commissioner or' in the form text.