Income-tax (Ninth Amendment) Rules 2023 Download
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 12th June, 2023
G.S.R. 432(E).—In exercise of the powers conferred by section 245Q read with section 295 of the Incometax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend
Income-tax Rules, 1962, namely: ––
1. Short title and commencement.–– (1) These rules may be called the Income-tax (Ninth Amendment) Rules,
2023.
(2) They shall come into force from the date of their publication in the Official Gazette.
2. In the Income-tax Rules, 1962, (hereinafter referred to as the said rules), in rule 44E, for sub-rule (2), the
following sub-rule shall be substituted, namely:—
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