Income-tax (Fourth Amendment) Rules, 2002

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.... 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 may be called the Income-tax (Fourth Amendment) Rules, 2002. (2) They shall come into force on the 1st day of April, 2002. 2. In the Income-tax Rules, 1962,-- (i) in rule 89,-- (a) in sub-rule (i), after the words, figures and brackets ....