Income-tax (Certificate Proceedings) (Amendment) Rules, 1974

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....3 of 1961) and rule 92 of the Second Schedule to that Act, the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax (Certificate Proceedings) Rules, 1962, namely:- 1. These rules may be called the Income-tax (Certificate Proceedings) (Amendment) Rules, 1974. 2. In the Income-tax (Certificate Proceedings) Rules, 1962- (a) in rule 55B,- ....