Safe Harbour Rule - Income-tax (18th Amendment) Rules, 2022 - Amends Rule 10TD

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....section 92CB 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 (18th Amendment) Rules, 2022. (2) They shall be deemed to have come into force from the 1st day of April, 2022. 2. In the Income-tax Rules....