Income-tax (Seventeenth Amendment) Rules, 2023

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..... reinafter referred to as 'Act'), 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 (Seventeenth Amendment) Rules, 2023. (2) They shall come into force from the date of their publication in the Official Gazette. 2. In the In .....

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..... Chapter XVIIB by the person responsible for paying such income. Explanation. - For the purposes of this rule, - (i) International Financial Services Centre shall have the meaning assigned to it in clause (q) of section 2 of the Special Economic Zones Act, 2005 (28 of 2005); (ii) telegraphic transfer buying rate , in relation to a foreign currency, means the rate or rates of exch .....

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