Income-tax (Sixteenth Amendment) Rules, 2003

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....akes the following rules further to amend the Income-tax Rules, 1962, namely: 1. (1) These rules may be called the Income-tax (Sixteenth Amendment) Rules, 2003. (2) They shall come into force from the date of publication in the Official Gazette. 2. In the Income-tax Rules, 1962,-- (a) in Part VI, for rule 37B, the following rule shall be substituted, namely; "37B Returns regarding t....