Specified date for the purposes of sub-rule (4) to rule 114AAA of the Income-tax Rules, 1962 - Income Tax - F. No. 370142/14/2022-TPL

F. No. 370142/14/2022-TPL Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes (TPL Division) New Delhi, dated 1 st April, 2023 ORDER Sub: Specified date for the purposes of sub-rule (4) to rule 114AAA of the Income-tax Rules, 1962 -reg. In exercise of the powers conferred under sub-rule (4) of rule 114AAA of the Income tax Rules, 1962 (the Rules), the Central Board of Direct Taxes (the Board) hereby specifies the 1 st day of July, 2023 as the date on which the provisions of sub-rule (3) of rule 114AAA shall take effect. 2. This is in supersession of the earlier order dated 30th March, 2022 issued by the Board for the purposes of proviso to sub-rule (2) to rule 114AAA of the Rules . 3. Hindi version to follow. (Prajna Paramita) Director (TPL-IV)