Income-tax Rules amendment updates form references and adds subsection 4D references, renumbering the audit report form. Amendment to the Income-tax Rules substitutes Form No. 3B with Form No. 3AE, renumbers the audit report form accordingly, replaces Form No. 3A in Appendix II, and amends rule 12(1) to add references to sub-section (4D) of section 139 alongside existing references to sub-section (4C), with the rules coming into force on publication in the Official Gazette.