Income-tax (Sixth Amendment) Rules, 2023: Changes in the Appeals Process

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:-

  1. 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.
  2. 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

Source

PDF Link

Leave a Reply

This site uses Akismet to reduce spam. Learn how your comment data is processed.

Discover more from Govtempdiary

Subscribe now to keep reading and get access to the full archive.

Continue reading