Income-tax (Certificate Proceedings) (Amendment) Rules, 1992

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....the Income-tax Act, 1961 (43 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. (1) These rules may be called the Income-tax (Certificate Proceedings) (Amendment) Rules, 1992. (2) They shall come into force with effect from the 1st day ....