The Ministry of Finance, Department of Revenue, Central Board of Direct Taxes has issued a notification on May 29, 2023. This notification introduces amendments to the Income-tax Rules, 1962. The rules are titled Income-tax (Sixth Amendment) Rules, 2023 and will come into effect from the date of their publication in the Official Gazette.
Joint Commissioner (Appeals) empowered under the Income-tax Rules, 1962
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 29th May, 2023
INCOME-TAX
G.S.R. 396(E).-In exercise of powers conferred by sub-section (1) of section 249 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:-
- Short title and commencement.-(1) These rules may be called Income-tax (Sixth Amendment) Rules, 2023.
(2) They shall come into force from the date of its publication in the Official Gazette. - In the Income-tax Rules, 1962,-
(I) In rule 45,-
(A) in the marginal heading, for the words and brackets “Commissioner (Appeals)”, the words and brackets “Joint Commissioner (Appeals) or Commissioner (Appeals)” shall be substituted;
(B) in sub-rule (1), for the words and brackets “Commissioner (Appeals)”, the words and brackets “Joint Commissioner (Appeals) or the Commissioner (Appeals)” shall be substituted;
(II) In rule 46A,-
(A) in the marginal heading, for the words “Deputy Commissioner”, the words “Joint Commissioner” shall be substituted;
(B) for the words “Deputy Commissioner” wherever they occur, the words “Joint Commissioner” shall be substituted;
(III) In Appendix-II, in FORM NO. 35,-
(A) in the heading, before the words “Commissioner of Income-tax”, the words and brackets “Joint Commissioner (Appeals) or the” shall be inserted;
(B) before the word “Commissioner” wherever they occur, the words and brackets “Joint Commissioner (Appeals) or” shall be inserted.
[Notification No. 32/2023/F. No. 370142/10/2023-TPL]
RAMAN CHOPRA, Jt. Secy