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of <h1>Income-tax Rules Amended: Changes to Forms, Commissioner Titles, and Section References in 2005 Update</h1> The Income-tax (Second Amendment) Rules, 2005, effective from their publication date, amend the Income-tax Rules, 1962. Key changes include replacing 'G.I.R. No.' with 'P.A.N.' in Form No. 7, substituting 'Deputy Commissioner' with 'Joint Commissioner' in paragraph 2, and removing 'and one-half' in paragraph 3. Additionally, references to sections 222 to 229, 231, and 232 are revised to sections 222 to 227, 229, and 232 in paragraph 5. The terms 'Deputy Commissioner (Appeals)' are replaced with 'Commissioner of Income-tax (Appeals)' in paragraphs 6 and 7.
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