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    <title>Specified date for the purposes of sub-rule (4) to rule 114AAA of the Income-tax Rules, 1962</title>
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    <description>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.</description>
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      <description>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.</description>
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