Notification on Income Tax (Fifteenth Amendment) Rules, 2023 (dated 09/08/2023) – CBDT
View Pdf– Notification on Income Tax (Fifteenth Amendment) Rules, 2023 (dated 09/08/2023) – CBDT.
- Amendment of Income Tax Rules, 1962 by substituting the words “assessment years 2020-21, 2021-22, 2022-23 and 2023-24” for the words s “assessment years 2020- 21, 2021-22 and 2022-23” in rule 10TD (3B) under section 92CB pertaining to Safe Harbour rules. They shall deemed to have come into force from the 1st day of April 2023. Please refer notification for more details.
