Income-tax (Fourth Amendment) Rules, 2023

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 (Fourth Amendment) Rules, 2023. (2) They shall come into force from the 1st day of April, 2023. 2. In the Income-tax Rules, 1962, for rule 114AAA, the following rule shall be substitute....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rom the date of intimation of Aadhaar number. (3) A person, whose permanent account number has become inoperative, shall be liable for further consequences for the period commencing from the date as specified under sub-rule (4) till the date it becomes operative, namely:- (i) refund of any amount of tax or part thereof, due under the provisions of the Act shall not be made; (ii) interest sha....