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Income-tax (Third Amendment) Rules, 2002

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....he Central 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 (Third Amendment) Rules, 2002. (2) They shall come into force on the lst day of April, 2003. 2. In the Income-tax Rules, 1962, in rule 7A, for sub-rule (1), the following sub-rule shall be substituted, namely:-- "(1) Inc....

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