Income-tax (Fifteenth Amendment) Rules, 2023.

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....h sub-section (2) of section 92CB 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 (Fifteenth Amendment) Rules, 2023. (2) They shall deemed to have come into force from the 1st day of....