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Income-tax (23rd Amendment) Rules, 2000
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....ad with clause (10C) of section 10 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 (23rd Amendment) Rules, 2000. (2) They shall come into force from the date of their publication in the Official Gazette. ....
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