MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 25th September, 2023
INCOME-TAX
G.S.R. 685(E) .— In exercise of the powers conferred by sub-clause (i) of clause (a) of the Explanation to
clause (viib) of sub-section (2) of section 56 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 (Twenty first Amendment),
Rules, 2023.
(2) They shall come into force from the date of publication of the notification in the Official Gazette
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