Income-tax Amendment (Twenty-Eighth Amendment) Rules, 2023 - Insert clause x in Rule 17C of IT Rule 1962

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..... s conferred by clause (xii) of sub-section (5) of section 11 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 Amendment (Twenty-Eighth Amendment) Rules, 2023. ( .....

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