MINISTRY OF FINANCE
(Department Of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
New Delhi, 10th February, 2023
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