Income-tax Sixth Amendment Rules 2023

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 29th May, 2023 INCOME-TAX

G.S.R. 396(E).—In exercise of powers conferred by sub-section (1) of section 249 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 Income-tax (Sixth Amendment) Rules, 2023. (2) They shall come into force from the date of its publication in the Official Gazette.

2. In the Income-tax Rules, 1962,—

• (I) In rule 45,—
• (A) in the marginal heading, for the words and brackets “Commissioner (Appeals)”, the words and brackets “Joint Commissioner (Appeals) or Commissioner (Appeals)” shall be substituted;
• (B) in sub-rule (1), for the words and brackets “Commissioner (Appeals)”, the words and brackets “Joint Commissioner (Appeals) or the Commissioner (Appeals)” shall be substituted;
• (II) In rule 46A,—
• (A) in the marginal heading, for the words “Deputy Commissioner”, the words “Joint Commissioner” shall be substituted;
• (B) for the words “Deputy Commissioner” wherever they occur, the words “Joint Commissioner” shall be substituted;
• (III) In Appendix-II, in FORM NO. 35,—
• (A) in the heading, before the words “Commissioner of Income-tax”, the words and brackets “Joint Commissioner (Appeals) or the” shall be inserted;
• (B) before the word “Commissioner” wherever they occur, the words and brackets “Joint Commissioner (Appeals) or” shall be inserted.

[Notification No. 32/2023/F. No. 370142/10/2023-TPL] RAMAN CHOPRA, Jt. Secy.

Note : The principal rules were published vide notification S.O. 969 (E), dated the 26th March, 1962 and last amended vide notification G.S.R. 379 (E) dated the 22nd May, 2023.