Notification on Income-Tax (Seventh Amendment) Rules, 2023 (dated – 30.05.2023) – CBDT
View Pdf– Notification on Income-Tax (Seventh Amendment) Rules, 2023 (dated – 30.05.2023) – CBDT.
- The Central Board of Direct Taxes, vide a notification, amended the Income-tax Rules, 1962 by substituting sub-rule (7) in rule 11AA pertaining to the case of an application under clause (iv) sub-section (5) of Section 80 G, the provisional approval shall be effective from the assessment year relevant to the previous year in which such application is made. Please refer to the notification for more details.
