Income-tax (First Amendment) Rules, 2003

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....entral Board of Direct 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 ^1[(First Amendment)] Rules, 2003. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962, in sub-r. (1) of rule 12,- (a) in the opening portion, after the w....