Rule – 40A, Claim for credit Published by Law@HostBooks at March 22, 2018 Categories All Rules Income-tax Rules Tags 5240A. [Omitted by the IT (Fifth Amdt.) Rules, 1989, w.e.f. 18-5-1989. Earlier, it was inserted by the IT (Second Amdt.) Rules, 1968.] Reference: www.incometaxindia.gov.in Share Law@HostBooks