Regulation 1
Citation and commencement
of Income Tax (Relief and Deduction under Section 39) Rules 2021
Subsidiary LegislationIn forceProvision 1 of 9
Regulation 1
Amended byS 280/2025 wef 25/04/2025
These Rules are the Income Tax (Relief and Deduction under Section 39) Rules 2021 and come into operation on 1 January 2022.