Commencement of income tax rule amendment; special deferred start for airline and railway employees under Income tax Act authority. Amendment to the Income tax Rules declares the Income tax (Second Amendment) Rules, 2002 and deems them in force from the first day of April, 2001. A proviso defers the operative commencement of the specified payroll withholding provision for employees of airlines and the railways, stating that for those employees the provision shall come into force from the first day of April, 2002, with the notification issued under the enabling powers of the Income tax Act.