Income-tax (4th Amendment) Rules, 2019

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..... of the powers conferred by sub-section (1C) of section 197A 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 .- (i) This rule may be called the Income-tax (4th Amendment) Rules, 2019. .....

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