Income-tax (Second Amendment) Rules, 2002
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....2 Notification No. 22/2002 dated, 4th February, 2002. In exercise of the powers conferred by section 295 read with clause (2) of section 17 and sub-section (2C) of section 192 of the Income-tax ....
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.... the following proviso shall be inserted, namely:-- "Provided further that for an employee being an employee of an airline or the Railways, the provisions of sub-rule (6) shall come into force with....
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