Income-tax (2nd Amendment) Rules, 2014

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....irect 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 (2nd Amendment) Rules, 2014. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962, in rule 6AAH, - (A) for the clause (ii), the following clause shall be substituted, namely:- &....