Income-tax (Thirty-first Amendment) Rules, 1999

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.... of the Income-tax Act, 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 (Thirty-first Amendment) Rules, 1999.       (2)  They shall be deemed to have come into force on the 1^st day of April, 1997. 2. In the ....