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<h1>New Effective Date for Rule 114AAA Sub-rule (3) Set for July 1, 2023; Supersedes March 2022 Order</h1> The Central Board of Direct Taxes has specified July 1, 2023, as the effective date for the provisions of sub-rule (3) of rule 114AAA of the Income-tax Rules, 1962. This order supersedes the previous directive issued on March 30, 2022, concerning the proviso to sub-rule (2) of rule 114AAA. The announcement is issued under the authority of sub-rule (4) of rule 114AAA, and a Hindi version will be provided subsequently.