Income–tax (14th Amendment) Rules, 2016
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....ad with sub-section (2) of section 14A of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:- 1. (1) These rules may be called the Income-tax (14th Amendment) Rules, 2016. (2) They shall come into force on the date of their publication in the Official Ga....
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