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    <description>The provision concerning Return of interest paid-Rule 116 of the Income tax Rules, 1962-was omitted by the Income tax (Fifth Amendment) Rules, 1989, removing the specific reporting requirement formerly imposed on payers of interest and thereby repealing the procedural obligation previously set out in that rule.</description>
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      <description>The provision concerning Return of interest paid-Rule 116 of the Income tax Rules, 1962-was omitted by the Income tax (Fifth Amendment) Rules, 1989, removing the specific reporting requirement formerly imposed on payers of interest and thereby repealing the procedural obligation previously set out in that rule.</description>
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