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    <title>Income-tax (Fifteenth Amendment) Rules, 2023.</title>
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    <description>Rule 10TD(3B) of the Income-tax Rules, 1962 is amended to substitute the phrase listing assessment years &quot;2020-21, 2021-22 and 2022-23&quot; with &quot;2020-21, 2021-22, 2022-23 and 2023-24&quot;, 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.</description>
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