Notification on the Income-tax (Tenth Amendment) Rules, 2023 (dated – 21.06.2023) – CBDT

• 23rd, June 2023
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– Notification on the Income-tax (Tenth Amendment) Rules, 2023 (dated – 21.06.2023) – CBDT.

• The Central Board of Direct Taxes, vide a notification, amended various provisions under the Income-tax Rules, 1962, including the insertion of a new provision and FORM No. 10-IEA relating to Exercise of option under sub-section (6) of section 115BAC. Please refer to the notification for more details.