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Income-tax (Eleventh Amendment) Rules, 2005
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....nd the Income-tax Rules, 1962, namely: 1. (1) These rules may be called the Income-tax (Eleventh Amendment) Rules, 2005. (2) They shall come into force on the date of publication in the Official Gazette. 2. In the Income-tax Rules, 1962, (a) In Part VI, in rule 37, in the Table, against serial number 2, in column (1), for the words, figures and letter and under section 194K from Income in resp....