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    <title>Application for extension of time for filing return of income [Omitted]</title>
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    <description>Rule 13 of the Income-tax Rules, 1962, which provided for applications for extension of time for filing return of income, has been omitted by amendment, removing the specific procedural provision that governed such extension requests.</description>
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      <description>Rule 13 of the Income-tax Rules, 1962, which provided for applications for extension of time for filing return of income, has been omitted by amendment, removing the specific procedural provision that governed such extension requests.</description>
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