In addition to the principal income tax statute, a set of rules has been framed for implementing its various provisions. What is the title and year of those rules?

1. The Income Tax Act, 1961 came into force on 1 April 1962. 2. The implementing rules framed under it are the Income Tax Rules, 1962. 3. They take their name from the year of operationalisation. 4. There is no Income Tax Rules, 1961 or 1922; the 1964 instrument cited is fictional. _Source: ICSI CS Executive Paper 4 (Tax Laws) — Lesson 1: Direct Taxes — At a Glance, pp. 10-22._