Income-tax Amendment (3rd Amendment) Rules, 2023.
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 21st February, 2023
G.S.R. 118(E).— In exercise of the powers conferred by clause (b) of the tenth proviso to clause (23C) of section 10, sub-clause (ii) of clause (b) of sub-section (1) of section 12A read with section 295 of the Income-tax Act, 1961 (43 of 1961)(hereinafter referred to as the Act), the Central Board of Direct taxes hereby makes the following
rules further to amend the Income-tax Rules,1962, namely:─
1. Short title and commencement. — (1) These rules may be called the Income-tax Amendment (3rd Amendment) Rules, 2023.
(2) They shall come into force from the 1st day of April, 2023.