36. Substituted by the IT (Ninth Amdt.) Rules, 1988, w.e.f. 1-4-1989. Earlier it was amended by the IT (Fifth Amdt.) Rules, 1967, IT (Third Amdt.) Rules, 1972, IT (Third Amdt.) Rules, 1973 and IT (Fifth Amdt.) Rules, 1978. See also rule 31 as substituted by the Income-tax (Eighth Amendment) Rules, 2009, with effect from a date yet to be finalized by the CBDT. (See page No. 1.175)