Income-tax (Seventh Amendment) Rules, 2010

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....l Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely : - (1) These rules may be called the Income-tax (7th Amendment) Rules, 2010. (2) They shall come into force from the date of their publication in the Official Gazette. In the Income-tax Rules 1962, in rule 12, in sub-rule (3), in the proviso, for clause (a), the following clauses ....