Income-tax (Fourth Amendment) Rules, 2023

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..... 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-tax Rules, 1962 , .....

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..... t 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 of tax or part thereof, due under th .....

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..... standards along with the procedure for verifying the operational status of permanent account number under sub-rule (1) and sub-rule (2). . [F. No.370142/14/2022-TPL] P. AMRUTHA VARSHINI, Under Secy. Note. -The principal rules were published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii) vide number S.O. 969 (E), dated the 26th March, 1962 and last amende .....

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