Notification on the Income-tax (Eighth Amendment) Rules, 2023(dated – 01.06.2023) – CBDT

• 02nd, June 2023
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– Notification on the Income-tax (Eighth Amendment) Rules, 2023(dated – 01.06.2023) – CBDT.

• The Central Board of Direct Taxes, vide a notification, amended the Income-tax Rules, 1962 by substituting sub-rule (4) in rule 11UAC, thereby extending the scope of non-applicability of section 56(2) (x) in case of strategic disinvestment. Please refer to the notification for more details.