G.S.R 91(E).—In exercise of the powers conferred by section 139 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 (First Amendment) Rules, 2023.
(2) They shall come into force with effect from the 1st day of April, 2023.
2. In the Income-tax Rules, 1962 (hereinafter referred to as the principal rules), in rule 12,-
(a) in sub-rule (1), in the opening portion, for the figures “2022”, the figures “2023” shall be substituted.
(b) in sub-rule (5), for the figures “2021”, the figures “2022” shall be substituted.
Official Notification along with the Forms can be accessed from the file as attached below
