Notification on the draft Income Tax Amendment Rules (dated – 26.05.2023) – CBDT

• 29th, May 2023
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– Notification on the draft Income Tax Amendment Rules (dated – 26.05.2023) – CBDT.

• The Central Board of Direct Tax issued a notification inviting comments, latest by 5th June 2023, on the draft amendment to Rule 11UA of the Income Tax Rules, 1962. The proposed changes implement the amendment made to Clause (viib) of sub-section (2) of section 56 of the Income-tax Act, 1961. Please refer to the notification for more details.