VittSphere ONE Calculators Blog CA Prabhakar Kumar · FCA · ICAI 560762

Case law › Notifications › 2023 › Notification No. 28/2023 [F.No. 370142/12/2023-TPL] / GSR 379(E)

Notification 22 May 2023

Notification No. 28/2023 [F.No. 370142/12/2023-TPL] / GSR 379(E)

Amendment in Income tax Rules, 1962, insertion of new rule 133 for prescribing calculation of net winnings for online games, notification of form 16 and others

What this is

Notification No. 28/2023 [F.No. 370142/12/2023-TPL] / GSR 379(E) was published on 22 May 2023. Its subject is Amendment in Income tax Rules, 1962, insertion of new rule 133 for prescribing calculation of net winnings for online games, notification of form 16 and others.

The instrument itself

The department publishes this one as a scanned document rather than as text, so there is nothing here for us to reproduce. The signed document is on the department’s own site — this file.

← Notification No. 31/2023 [F. No. 200/3/2023-ITA-I] / SO 2276(E) · Notification No. 27/2023 [F. No. 370142/11/2023-TPL] / SO 2189(E) →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.