Income-tax (First Amendment) Rules, 2023

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....oard 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 (First Amendment) Rules, 2023. (2) They shall come into force with effect from the 1st day of April, 2023. 2. In the Income-tax Rules, 1962 (hereinafter referred to as the principal rules), in rule 12,- (a....