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    <description>The Income-tax (6th Amendment) Rules, 2018 amend the Income-tax Rules, 1962 by omitting a clause in rule 11U and deleting the words &quot;or an accountant&quot; from rule 11UA(2)(b), thereby restricting issuance of valuation reports for determining fair market value of shares and securities to merchant bankers only, effective on publication in the Official Gazette.</description>
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