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

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Full Text of the Document

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....he Income-tax Act, 1961 (43 of 1961), the Central Board 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 (23^rd 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 6....

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