Income-tax (Fourth Amendment) Rules, 2023

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....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 (Fourth Amendment) Rules, 2023. (2) They shall come into force from the 1st day of April, 2023. 2. In the Income-ta....

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.... rule 114, his permanent account number shall become operative within thirty days from 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 o....