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    <description>The Income-tax (10th Amendment) Rules, 2017 amend rule 31(3) of the Income tax Rules, 1962 to change the due date for furnishing the TDS certificate in Form 16 (for salaries) by substituting the earlier specified date with a later mid June deadline; the amendment is effective from publication in the Official Gazette under Notification No. 42/2017.</description>
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