Income-tax (29th Amendment) Rules, 2022

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e 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 (29th Amendment) Rules, 2022. (2) They shall be deemed to have come into force from the 9th day of July, 2022. 2. In the Income-tax Rules, 1962, in rule 114BB, after sub-rule (1), the following ....