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    <title>Prescribed activities for export markets development allowance [Omitted]</title>
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    <description>Prescribed activities for the Export Markets Development Allowance under the Income-tax Rules, 1962 were removed when Rule 6AA was omitted by the Thirty-second Amendment Rules, 1999, effective 19-11-1999, deleting the regulatory provision that had defined eligible activities for claiming the allowance and thereby eliminating the specific rule-based mechanism for identifying prescribed activities.</description>
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      <description>Prescribed activities for the Export Markets Development Allowance under the Income-tax Rules, 1962 were removed when Rule 6AA was omitted by the Thirty-second Amendment Rules, 1999, effective 19-11-1999, deleting the regulatory provision that had defined eligible activities for claiming the allowance and thereby eliminating the specific rule-based mechanism for identifying prescribed activities.</description>
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