Prior approval requirement for amendments ensures rule changes need Central Board of Direct Taxes consent. Amendments to the Income tax Welfare Fund Rules, 2007 require the prior approval of the Central Board of Direct Taxes; no amendment or insertion may be made without that approval, centralising control over changes to the Rules.
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Provisions expressly mentioned in the judgment/order text.
Prior approval requirement for amendments ensures rule changes need Central Board of Direct Taxes consent.
Amendments to the Income tax Welfare Fund Rules, 2007 require the prior approval of the Central Board of Direct Taxes; no amendment or insertion may be made without that approval, centralising control over changes to the Rules.
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