Income-tax (23rd Amendment) Rules, 2020.

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....ard of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:- 1. Short title and Commencement.- (1) These rules may be called the Income-tax (23rd Amendment) Rules, 2020. (2) They shall come into force from the 1st day of April, 2021. 2. In the Income-tax Rules, 1962, in rule 67, in sub-rule (2), ‒ (i) in the fifth proviso, for the letters....