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        Income Tax

        Income-tax (Twenty Eighth Amendment) Rules, 2022 - 101/2022 - Income Tax Act, 1961

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        Specified person replaces trust or institution in income-tax rule, aligning definition with section 115TD notification. Substitutes the phrase 'trust or institution' with specified person in rule 17CB of the Income-tax Rules, 1962, and inserts clause (ha) in the Explanation to rule 17CB providing that specified person has the same meaning as assigned in the Explanation to section 115TD, effective from publication in the Official Gazette.
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Specified person replaces trust or institution in income-tax rule, aligning definition with section 115TD notification.

                            Substitutes the phrase "trust or institution" with specified person in rule 17CB of the Income-tax Rules, 1962, and inserts clause (ha) in the Explanation to rule 17CB providing that specified person has the same meaning as assigned in the Explanation to section 115TD, effective from publication in the Official Gazette.


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