Income-tax (First Amendment) Rules, 2004

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....61 (43 of 1961), the Central Board of Direct taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely;- 1. (1) These rules maybe called the Income-tax (First Amendment) Rules, 2004. (2) They shall come into force on the 1st day of April, 2004. 2. In the Income-tax Rules, 1962, in Rule 3, in Sub-rule (7), in clause (i), for the portion beginning with the w....