Income tax (Eighteenth Amendment) Rules, 2023.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 18th August, 2023
INCOME-TAX
G.S.R. 615(E).—In exercise of the powers conferred by sub-clause (i) and Explanation to sub-clause (2) of
section 17 read with section 295 of the Income-tax Act, 1961 (43 of 1961), 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 (Eighteenth Amendment), Rules,
2023.
(2) They shall come into force with effect from the 1st day of September, 2023.
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