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<h1>CBDT Amends Income-Tax Rules: Safe Harbour Rule Now Covers Assessment Year 2022-23, Retroactive from April 1, 2022.</h1> The Central Board of Direct Taxes has issued Notification No. 66/2022, amending the Income-tax Rules, 1962. This amendment, effective from April 1, 2022, modifies Rule 10TD, sub-rule (3B), extending the applicability of the Safe Harbour Rule to include the assessment year 2022-23, in addition to the previously covered years 2020-21 and 2021-22. The amendment ensures no adverse effects on individuals due to its retrospective application. The principal rules were initially published in 1962 and last amended on June 16, 2022.