Income-tax (6th Amendment) Rules, 1999

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....tral Board of Direct 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 (6th Amendment) Rules, 1999. (2) They shall be deemed to have come into force with effect from the 1st day of April, 1998. 2. In the Income-tax Rules, 1962, in rule 67, in sub-rule (2), after clause (iv), after third proviso the fo....