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

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.... of the proviso to clause (x) of sub-section (2) of section 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) T....