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Income-tax (Twelth Amendment) Rules, 1998
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....Income-tax Act, 1961 (43 of 1961), the following rules further to amend the Income-tax Rules, 1962 namely:- 1. (1) These rules may be called the Income-tax (Twelth Amendment) Rules, 1998. (2) They shall come into force with effect from the 1^st day of April, 1999. 2. In the Income-tax Rules, 1962, in Appendix I, (i) above the Heading 'I, BUILDINGS', the....