Income tax rule amendment narrows application, exempting railway employees and applying retrospectively under income tax rules notification. The Central Board of Direct Taxes notifies the Income tax (19th Amendment) Rules, 2002, effective from 1 April 2001, amending Rule 3 of the Income tax Rules, 1962 by inserting a proviso in Sub rule (6) excluding Railway employees from that sub rule's application and by deleting the reference to the Railways from the second proviso of Sub rule (9); the explanatory memorandum states the change benefits Railway employees.