Income tax Amendment (6th Amendment), Rules, 2020.

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....ction 56 read with section 295 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. Short title and commencement.- (1) These rules may be called the Income tax Amendment (6th Amendment), Rules, 2020. (2) They shall come into force from the 1st day of April, 2020. 2. In the Income-tax R....