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    <title>Omission of certain rules and Forms and savings</title>
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    <description>Omission of specified Income-tax Rules and Forms is provided by Rule 130, which removes several listed rules and Appendix II forms from the Income-tax Rules, 1962. The provision operates as a saving clause, preserving continuity of proceedings, agreements, appointments, approvals, recognitions, directions, instructions, notifications, and orders made under the omitted rules and forms. Pending proceedings before income-tax authorities, the Appellate Tribunal, or courts are to continue and be disposed of as if the omitted rules and forms remained in force.</description>
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      <description>Omission of specified Income-tax Rules and Forms is provided by Rule 130, which removes several listed rules and Appendix II forms from the Income-tax Rules, 1962. The provision operates as a saving clause, preserving continuity of proceedings, agreements, appointments, approvals, recognitions, directions, instructions, notifications, and orders made under the omitted rules and forms. Pending proceedings before income-tax authorities, the Appellate Tribunal, or courts are to continue and be disposed of as if the omitted rules and forms remained in force.</description>
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