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<h1>Income-tax Rules 19th Amendment: New Rules for Authors' Royalty Income, Form 10CCD, and Foreign Exchange Regulation.</h1> The Income-tax (19th Amendment) Rules, 2003, effective from April 1, 2003, amend the Income-tax Rules, 1962. Key changes include the introduction of Rule 19AC, which mandates that a certificate in Form No. 10CCD be furnished by the assessee under section 80QQB(3) for authors receiving royalty income. Rule 29A is revised to require a certificate in Form No. 10H for various sections, including 80QQB, 80RRB, 80R, 80RR, and 80RRA. The Reserve Bank of India or another authorized authority is designated for regulating foreign exchange payments. The amendment specifies details required in the certificates and verification processes.