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    <title>Income-tax (Eighth Amendment) Rules, 2024.</title>
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    <description>The Income-tax Rules, 1962 are amended by inserting rule 26B and Form No. 12BAA to allow an assessee to submit to the payer details of non-salary income, tax deducted or collected at source under Chapter XVII Part B/BB, and losses under &quot;Income from house property&quot; in Form No. 12BAA for computing tax deduction at source under section 192(1); consequential amendments are made to rule 21AA, Form 10E, Form 16 and Form 24Q to reflect these reporting and withholding changes.</description>
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