Case law › Notifications › 2023 › Notification No. 37/2023 [F.No. 370142/62/2021-TPL(Part-III)] / GSR 432(E)

Notification 12 June 2023

Notification No. 37/2023 [F.No. 370142/62/2021-TPL(Part-III)] / GSR 432(E)

Income-tax (Ninth Amendment) Rules, 2023

What this is

Notification No. 37/2023 [F.No. 370142/62/2021-TPL(Part-III)] / GSR 432(E) was published on 12 June 2023. Its subject is Income-tax (Ninth Amendment) Rules, 2023.

This amends the Income-tax Rules. What it changes is the Rules, not the Act — and a rule can never take away what the section gives.

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. 41/2023 [F. No. 187/1/2023-ITA-I] / SO 2625(E) · Notification No. 38/2023 [F.No. 370142/62/2021-TPL(Part-III)] / S.O. 2569(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.