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Case law › Notifications › 2023 › Notification No. 4/2023 [F.No. 370142/51/2022-TPL] / GSR 91(E)
Notification 10 February 2023

Notification No. 4/2023 [F.No. 370142/51/2022-TPL] / GSR 91(E)

Income-tax (First Amendment) Rules, 2023

What this is

Notification No. 4/2023 [F.No. 370142/51/2022-TPL] / GSR 91(E) was published on 10 February 2023. Its subject is Income-tax (First 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. 5/2023 [F.No. 370142/2/2023-TPL] / GSR 95(E)  ·  Notification No. 03/2023 [F.No.370142/1/2023-TPL] / SO 614(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.