Extension of assessment-year coverage: rule 10TD amended to include assessment year 2023-24, effective April 1, 2023. Rule 10TD(3B) of the Income-tax Rules, 1962 is amended to substitute the phrase listing assessment years '2020-21, 2021-22 and 2022-23' with '2020-21, 2021-22, 2022-23 and 2023-24', extending the temporal scope. The amendment is effected under section 295 read with sub section (2) of section 92CB, named the Income-tax (Fifteenth Amendment) Rules, 2023, and is deemed effective from 1 April 2023, applying to assessment year 2023-24 relevant to previous year 2022-23.
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Extension of assessment-year coverage: rule 10TD amended to include assessment year 2023-24, effective April 1, 2023.
Rule 10TD(3B) of the Income-tax Rules, 1962 is amended to substitute the phrase listing assessment years "2020-21, 2021-22 and 2022-23" with "2020-21, 2021-22, 2022-23 and 2023-24", extending the temporal scope. The amendment is effected under section 295 read with sub section (2) of section 92CB, named the Income-tax (Fifteenth Amendment) Rules, 2023, and is deemed effective from 1 April 2023, applying to assessment year 2023-24 relevant to previous year 2022-23.
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