Notification No. 32/2023 [F. No. 370142/10/2023-TPL] / GSR 396(E)

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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 h eading, 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) bef ore 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. Note : The principal rules were published vide notifi cation S.O. 969 (E), dated the 26th March, 1962 and last amended vide notification G.S.R. 379 (E) dated the 22nd May, 2023. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.