Retention period reduced to six years in Income-tax Rules; proviso removal and wording changes modify rule 6F. Amendment to Income-tax Rules, 1962 alters sub-rule (5) of rule 6F by substituting 'eight years' with 'six years', omitting the first proviso, and replacing 'provided further' with 'provided' in the second proviso; changes take effect on publication in the Official Gazette under Notification No. 21/2002.
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Retention period reduced to six years in Income-tax Rules; proviso removal and wording changes modify rule 6F.
Amendment to Income-tax Rules, 1962 alters sub-rule (5) of rule 6F by substituting "eight years" with "six years", omitting the first proviso, and replacing "provided further" with "provided" in the second proviso; changes take effect on publication in the Official Gazette under Notification No. 21/2002.
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