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    <description>The Income-tax (Ninth Amendment) Rules, 1998, effective 1 April 1999, amend the Income-tax Rules, 1962 by substituting the words &quot;one hundred and eighty days&quot; with &quot;ninety days&quot; in rule 9A sub rules (2) and (3) and in rule 9B sub rules (2) and (3), reducing the prescribed time period in those provisions.</description>
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