79. Inserted by the IT (Third Amdt.) Rules, 2008, w.e.f. 5-2-2008. Earlier rule 14B was omitted by the IT (Fifth Amdt.) Rules, 1989, w.e.f. 18-5-1989. Prior to omission rule 14B was inserted by the IT (Amdt.) Rules, 1972 and amended by the IT (Second Amdt.) Rules, 1977.