[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (ii)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF DIRECT TAXES
NEW DELHI

NOTIFICATION NO

58/2023, Dated: August 09, 2023

G.S.R. 595(E). - In exercise of the powers conferred by section 295 read with sub-section (2) of section 92CB 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 (Fifteenth Amendment) Rules, 2023.

(2) They shall deemed lo have come into force from the 1st day of April 2023.

2. In the Income-tax Rules, 1962, in rule 10TD. in sub-rule (3B), for the words and figures "assessment years 2020-21, 2021 -22 and 2022-23", the words and figures "assessment years 2020-21, 2021-22, 2022-23 and 2023-24" shall be substituted.

[F.No.370142/26/2023-TPL]

(Sourabh Jain)
Under Secy.

Explanatory Memorandum: This amendment is effective from 1st day of April, 2023 and applies lo assessment year 2023-24 relevant to previous year 2022-23. Accordingly, it is hereby certified that no person is being adversely affected by giving retrospective effect to these rules.

Note: The principal rules were published in the Gazette of India. Extraordinary. Part-II, section-3. sub-section (ii) vide number S.O. 969 (E) dated the 26th March, 1962 and were last amended vide notification number G.S.R. 579 (E). dated 1st August, 2023.