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

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....d by sections 139AA and 234H read with section 295 of 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....

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...., in all other cases.". 3. In the Principal rules, in rule 114AAA, - (a) in sub-rule(1), for 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....