Income-tax (Fifteenth Amendment) Rules, 2023

Aug 10, 2023 | by TeamLease RegTech Legal Research Team

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Finance & Taxation Compliance The Central Board of Direct Taxes (CBDT) on August 09, 2023, notified Income-tax (Fifteenth Amendment) Rules, 2023 to further amend the Income-tax Rules, 1962.

The following has been amended-

•in rule 10TD, in sub-rule (3B), for the words and figures “assessment years 2020- 21, 2021-22 and 2022-23”, the words and figures “assessment years 2020-21, 2021-22, 2022-23 and 2023-24” shall be substituted.

They shall have been deemed to have come into force from April 01, 2023.

[Notification No. G.S.R. 595(E)]

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