Income tax (Fifteenth Amendment) Rules 2022.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 10th May, 2022
G.S.R. 346(E).––In exercise of the powers conferred by clause (vii) of sub-section (1), sub-section(6A) of
section 139A, and clause (ab) of Explanation to the said section 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 (Fifteenth Amendment) Rules,
2022.
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