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Rule – 2, Definitions

Rule – 1 : Short title and commencement

Published by Law@HostBooks at Last Updated on March 10th, 2018 at 6:54 pm Published on March 8, 2018

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1. (1) These rules may be called the Income-tax Rules, 1962.

(2) They shall come into force on the 1st day of April, 1962.

Reference: www.incometaxindia.gov.in

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