Income-tax (Fourteenth Amendment) Rules, 2023

Aug 04, 2023 | by TeamLease RegTech Legal Research Team

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Finance & Taxation ComplianceThe Central Board of Direct Taxes (CBDT) on August 01, 2023, issued the Income-tax (Fourteenth Amendment) Rules, 2023 to further amend Income-tax Rules, 1962.

The following has been amended namely: -

• The following rule 6ABBB has been inserted namely: -

“Form of statement to be furnished regarding preliminary expenses incurred under section 35D”

• Form No. 3AE which states the Audit Report under section 35D(4)/35E(6) of the Income-tax Act, 1961 has been substituted in Appendix II

They shall come into force with effect from April 01, 2024.

 

[Notification No. G.S.R. 579(E)]

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