Income-tax (18th Amendment) Rules, 2002

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....her to amend the Income-tax Rules, 1962, namely:- 1. (i) These rules may be called the Income-tax (18th Amendment) Rules, 2002. (ii) They shall come into force on the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962, in Appendix II, in Form No. 2C,- (i)  in heading "B. Conditions Applicable as specified in first proviso to section 139(1)", in ite....