The Central Board of Direct Taxes (CBDT) on May 29, 2023, published the Income-tax (Sixth Amendment) Rules, 2023 to further amend the Income-tax Rules, 1962.
These Rules shall come into force on May 29, 2023.
The following has been amended namely: -
• In rule 45 which states “Form of appeal to Commissioner (Appeals)” the following shall be amended namely: -
(i) In the marginal heading, for the words and brackets “Commissioner (Appeals)”, the words and brackets “Joint Commissioner (Appeals) or Commissioner (Appeals)” shall be substituted.
(ii) in sub-rule (1), for the words and brackets “Commissioner (Appeals)”, the words and brackets “Joint Commissioner (Appeals) or the Commissioner (Appeals)” shall be substituted.
• In rule 46A which states “Production of additional evidence before the Deputy Commissioner (Appeals) and Commissioner (Appeals)”
(i) In the marginal heading, for the words “Deputy Commissioner”, the words “Joint Commissioner” shall be substituted.
(ii) for the words “Deputy Commissioner” wherever they occur, the words “Joint Commissioner” shall be substituted.
• In Appendix II, in FORM NO. 35 which specifies the form of “Appeal to the Commissioner of Income-tax (Appeal)”:
(i) In the heading, before the words “Commissioner of Income-tax”, the words and brackets “Joint Commissioner (Appeals) or the” shall be inserted;
(ii) before the word “Commissioner” wherever they occur, the words and brackets “Joint Commissioner (Appeals) or” shall be inserted.
[Notification No. G.S.R. 396(E)]
