Income-tax (13th amendment), Rules, 2018

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....anation 1 to clause (42A) of section 2 read with 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. (1) These rules may be called the Income-tax (13th amendment), Rules, 2018.      (2) They shall come into force from the date of their publication....