TMI BlogIncome-tax (23rd Amendment) Rules, 2020.X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 (23 rd Amendment) Rules, 2020. (2) They shall come into force from the 1st day of April, 2021. 2. In the Income-tax Rules, 1962 , in rule 67, in sub-rule (2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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