The Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:
(1) These rules may be called the Income-tax (18th Amendment) Rules, 2022.
(2) They shall be deemed to have come into force from the 1st day of April, 2022.
In the Income-tax Rules, 1962, in rule 10TD, in sub-rule (3B), for the words and figures “assessment years 2020-21 and 2021-22”, the words and figures “assessment years 2020-21, 2021-22 and 2022-23” shall be substituted.
Explanatory Memorandum : This amendment is effective from 1st day of April, 2022 and applies to assessment year 2022 -2023 relevant to previous year 2021-2022. Accordingly, it is hereby certified that no person is being adversely affected by giving retrospective effect to these rules.
Source: Notification no. G.S.R. 458(E) dated 17.06.2022
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