Income–tax (Fourth Amendment) Rules, 2018

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....section 295 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. Short, title and commencement.- (1) These rules may be called the Income-tax (Fourth Amendment) Rules, 2018. (2) They shall come into force on the date of their publication in the Official Gazette. ....