Income-tax rule amendment substitutes prescribed form in Appendix II under enabling statutory power, effective upon Gazette publication. The Central Board of Direct Taxes, under the Income-tax Act, 1961, issues the Income-tax (Eleventh Amendment) Rules, 2003 to substitute Form No. 27 in Appendix II of the Income-tax Rules, 1962; the substitution takes effect from the date of publication in the Gazette.