Section – 298 : Power to remove difficulties
March 7, 2018
Rule – 2, Definitions
March 9, 2018

Rule – 1 : Short title and commencement

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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