Effective date for Rule 114AAA provisions specified as 1 July 2023, superseding prior administrative order. The Board specifies the effective date on which provisions of sub rule (3) of rule 114AAA of the Income tax Rules, 1962 shall take effect and expressly supersedes the earlier Board order dated 30 March 2022 issued for the purposes of the proviso to sub rule (2) of rule 114AAA.
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Provisions expressly mentioned in the judgment/order text.
Effective date for Rule 114AAA provisions specified as 1 July 2023, superseding prior administrative order.
The Board specifies the effective date on which provisions of sub rule (3) of rule 114AAA of the Income tax Rules, 1962 shall take effect and expressly supersedes the earlier Board order dated 30 March 2022 issued for the purposes of the proviso to sub rule (2) of rule 114AAA.
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