Income-tax (Sixth Amendment) Rules, 2023 - Implementation of Changes made by Finance Act, 2023 - First appellate authority being Joint Commissioner (Appeals) [JCIT(A)] with the Commissioner (Appeals) CIT(A)

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the 29th May, 2023 INCOME-TAX G.S.R. 396(E).--In exercise of powers conferred by sub-section (1) of section 249 read with 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 Income-tax (Sixth Amendment) Rule....