TMI BlogIncome-tax (First Amendment) Rules, 2023X X X X Extracts X X X X X X X X Extracts X X X X ..... ax 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 (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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