Income-tax (Third Amendment) Rules, 2022 - Linking of PAN with AADHAR

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....the 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 (Third Amendment) Rules, 2022. (2) They shall come into force from the 1st day of April, 2022. 2. In the Income-tax Rules, 1962 (herein after refer....

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....or the figures "2020", the figures "2022" shall be substituted; (b) after sub-rule (2), the following proviso shall be inserted, namely:- "Provided that the provisions of this sub-rule shall have effect from the date specified by the Board."; (c) in sub-rule (3), for the figures "2020", the figures, words and letter '2022, after payment of fee in accordance with sub-rule (5A) of rule 114,' s....