Income-tax (Eighth Amendment) Rules, 1998

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.... 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 (Eighth Amendment) Rules, 1998. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962,- (a) in rule 18BBC, - (i) in sub-rule (1),- (A) in clause (a), after the word, brackets, and fi....