The Central Board of Direct Taxes (CBDT) on August 28, 2023, published the Income-tax (Nineteenth Amendment) Rules, 2023 to further amend the Income Tax Rules, 1962.
This shall come into force on August 28, 2023.
The following has been stated namely: -
• After rule 12F which states “Prescribed income- tax authority under second proviso to clause (i) of sub-section (1) of section 142” the following rule shall be inserted, namely: -
“13. Procedure to requisition services under sub-section (2) and to make a reference under sub-section (9D) of section 132. –– (1) Every Principal Chief Commissioner or the Chief Commissioner or the Principal Director General or the Director General, as the case may be, may approve––
(i) any person or entity whose services may be requisitioned for the purposes of clause (ii) of sub-section (2) of section 132; or
(ii) any person or entity or registered valuer to whom reference may be made for the purposes of clause (ii) of sub-section (9D) of section 132, on the basis of an application made by such person or entity or registered valuer, or on a reference made by Joint Director or Joint Commissioner or Additional Director or Additional Commissioner or Director or Commissioner or Principal Director or Principal Commissioner, or on his own motion
on the basis of an application made by such person or entity or registered valuer, or on a reference made by Joint Director or Joint Commissioner or Additional Director or Additional Commissioner or Director or Commissioner or Principal Director or Principal Commissioner, or on his own motion.
(2) The authorized officer, as referred to in sub-section (2) or sub-section (9D) of section 132, may requisition the services of or make a reference to one or more of the persons approved under sub-rule (1), for the purposes of clause (ii) of sub-section (2) or sub-section (9D) of section 132.
(3) The application referred to in sub-rule (1) shall be made in Form No. 6C
• After the Form No. 6B, the following Forms shall be inserted, namely: —
“FORM No. 6C- Application under section 132(2)/132(9D) of the Income-tax Act, 1961.
FORM No. 6CA - Report under section 132(9D) of the Income Tax Act, 1961.
[Notification No. G.S.R. 630(E)]
