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of <h1>Income-tax Rules Amended: Form No. 16 Updated to Include Sections 88B, 88C, 88D for Tax Rebate Calculations</h1> The Income-tax (18th Amendment) Rules, 2004, issued by the Central Board of Direct Taxes, amends the Income-tax Rules, 1962. Effective upon publication in the Official Gazette, the amendment updates Form No. 16 in Appendix-II. Specifically, item 13, sub-item II is replaced to include sections 88B, 88C, and 88D, and item 14 is revised to calculate the aggregate of tax rebates. This notification follows previous amendments, the last of which was made on December 1, 2004.
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