Rule – 21B, Relief when interest on securities is received in arrears Published by Law@HostBooks at March 20, 2018 Categories All Rules Income-tax Rules Tags 3521B. [Omitted by the IT (Thirty-second Amdt.) Rules, 1999, w.e.f. 19-11-1999.] Reference: www.incometaxindia.gov.in Share Law@HostBooks