Income-tax (4th Amendment) Rules, 2019

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.... 197A 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. Short title and commencement.- (i) This rule may be called the Income-tax (4th Amendment) Rules, 2019. (ii) It shall come into force from the date of its publication in the Official G....