notification no. 103/2023 f. no. 370142/44/2023 tpl / gsr 898 e income tax amendment twenty eighth amendment rules 2023

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MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 18th December, 2023 G.S.R. 898(E).—In exercise of the powers conferred by clause (xii) of sub-section (5) of section 11 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 Amendment (Twenty-Eighth Amendment) Rules, 2023. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962, in rule 17C, after clause (ix), the following clause shall be inserted, namely:- “(x) investment by way of acquiring units of POWERGRID Infrastructure Investment Trust.”. [Notification No. 103/2023/ F. No. 370142/44/2023-TPL] SOURABH JAIN, Under Secy. Note:-Principal rules were published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii) vide notification number S.O. 969(E), dated the 26th March, 1962 and was last amended vide notification number G.S.R. 813(E), dated 31st October, 2023. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.