Income-tax (7th Amendment) Rules, 2020

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.... (5) of section 11 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. - (1) These rules may be called the Income-tax (7^th Amendment) Rules, 2020. (2) They shall come into force on the date of their publication ....