Income-tax (Fourth Amendment) Rules, 2005

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....irect Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely : 1. (1) These rules may be called the Income-tax (Fourth Amendment) Rules, 2005. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962, after rule 2BB, the following rule shall be inserted, namely: 2BBA. Circumstances and ....