Income-tax (Ninteenth Amendment) rules, 1999

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...., 1961 (43 of 1961), the Central 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 (Ninteenth Amendment) rules, 1999. (2) They shall come into force on the 1st day of April, 2000. 2. In the Income-tax Rules, 1962, for rule 18 BBC, the following rule shall be substituted, namely :- &quot....