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Notification No. S.O.952(E)-Income Tax In exercise of the powers conferred by 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 :– This notification contains Amendments to Income-tax Rules carried out on 21st December, 1984 not reproduced here as it is already contained in the body of the rules itself.
