Income-tax (Third Amendment) Rules, 2022 - Linking of PAN with AADHAR

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..... 139AA and 234H read with section 295 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 (Third Amendment) Rules, 2022. (2) They shall come into force from the 1st day of April, 2 .....

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..... . 3 . In the Principal rules, in rule 114AAA , - (a) in sub-rule(1), for the figures 2020 , the figures 2022 shall be substituted; (b) after sub-rule (2), the following proviso shall be inserted, namely:- Provided that the provisions of this sub-rule shall have effect from the date specified by the Board. ; (c) in sub-rule (3), for the figures 2020 , the figures, words and le .....

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