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Income-tax (21st Amendment) Rules, 2016
August, 23rd 2016

In exercise of the powers conferred by sub-section (1E) of section 206C read with 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:-

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