Income-tax (fourth Amendment) Rules, 2022

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....ard of Direct Taxes hereby makes the following rules further to amend Income-tax Rules, 1962, namely:- 1. Short title and commencement.- (1) These rules may be called the Income-tax (fourth Amendment) Rules, 2022. (2) They shall come into force with effect from the 1st day of April, 2022. 2. In the Income-tax Rules, 1962 (hereinafter referred to as the principal rules), in rule 12,-- (a) i....