MINISTRY OF FINANCE
(Department of Revenue)
[CENTRAL BOARD OF DIRECT TAXES]
NOTIFICATION
New Delhi, the 29th September, 2023
INCOME-TAX
G.S.R.702(E).—In exercise of the powers conferred by sub-section (5) of section 115BAE, 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-Third Amendment) Rules, 2023.
(2) They shall come into force from the date of their publication in the Official Gazette.
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