Income–tax (1st Amendment) Rules, 2019

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....entral 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 (1[1st] Amendment) Rules, 2019. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962, for rule 12D, the following rule shall be su....