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Income-tax (Thirty-first Amendment) Rules, 1999
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.... 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 1st day of April, 1997. 2. In the Income-tax Rules, 1962, in rule 6DD, for the words "ten thousand", wherever they occur, the words &....