MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 21st June, 2022

INCOME-TAX
G.S.R. 463(E).–– In exercise of the powers conferred by section 295 read with sections 194B, 194-IA, 194R,
194S and section 206AB of the Income-tax Act, 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 (19th Amendment) Rules, 2022.
(2) Save as otherwise provided in these rules, 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),
(a) in rule 30, with effect from the 1st July, 2022––

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