Income tax (Twenty-fourth Amendment) Rules, 2023 Rule 114B Amended
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 10th October, 2023
G.S.R. 728(E).— In exercise of the powers conferred by clause (vii) of sub-section (1), clause (c) subsection (5) and sub-section (6A) of section 139A 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-fourth
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 principal rules) in rule 114B,––
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