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INCOME-TAX (FIFTH AMENDMENT) RULES, 2006

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....by makes the following rules further to amend the Income-tax Rules, 1962, namely:-  1. (1) These rules may be called the Income-tax (Fifth Amendment) Rules, 2006. (2)  They shall come into force from the date of their publication in the Official Gazette.  2.  In the Income-tax Rules, 1962, - (a)    in rule 12, in sub-rule (1), in clause (b)  (....