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Date: 29-May-2023 Category: Extra Ordinary State: Union Government Country: India

Income Tax Sixth Amendment Rules, 2023

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

What it means

  • The notification introduces the Income-tax (Sixth Amendment) Rules, 2023, amending the Income-tax Rules, 1962. The amendments primarily involve substituting 'Joint Commissioner (Appeals) or' for 'Commissioner (Appeals)' and 'Joint Commissioner' for 'Deputy Commissioner' in specific rules and forms.

Key Changes

  • Rule 45 is amended to replace 'Commissioner (Appeals)' with 'Joint Commissioner (Appeals) or Commissioner (Appeals)' in the marginal heading and sub-rule (1).
  • Rule 46A is amended to replace 'Deputy Commissioner' with 'Joint Commissioner' in the marginal heading and wherever it occurs in the rule.
  • Form No. 35 in Appendix-II is amended to insert 'Joint Commissioner (Appeals) or' before 'Commissioner of Income-tax' in the heading and before 'Commissioner' wherever it appears in the form.
  • The amendments come into effect from the date of publication in the Official Gazette, which is May 29, 2023.

Impact Analysis

Taxpayers

  • Action Item: Taxpayers and their advisors should be aware of the change in designation and update their records and processes accordingly.

Income Tax Department

  • Action Item: The CBDT should ensure that all relevant officers are informed about the changes and that the necessary training and support are provided.

Tax Professionals

  • Action Item: Tax professionals should familiarize themselves with the new designations and update their filing processes.

Key Entities Referenced

Income-tax Act, 1961: The principal legislation governing income tax in India. Sections 249 and 295 are specifically mentioned as the source of the powers exercised in issuing the notification. Central Board of Direct Taxes (CBDT): The apex body responsible for the administration and policy formulation of direct taxes in India. The notification is issued by the CBDT. Income-tax Rules, 1962: The detailed rules framed under the Income-tax Act, 1961, providing the procedures and mechanisms for implementing the provisions of the Act. This notification amends these rules.
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रजजस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-29052023-246140 xxxGIDHxxx CG-DL-E-29052023-246140 xxxGIDExxx ऄसाधारण EXTRAORDINARY भाग II—खण् ड 3—ईप-खण्ड (i) PART II—Section 3—Sub-section (i) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 322] नइ ददल्ली, सोमिार, मइ 29, 2023/ज्य ष्े ि 8, 1945 No. 322] NEW DELHI, MONDAY, MAY 29, 2023/JYAISHTHA 8, 1945 जित्त मत्रं ालय (राजस्ट्ि जिभाग) (केन्द्रीय प्रत्यक्ष कर बोडड) ऄजधसचू ना नइ ददल्ली, 29 मइ, 2023 (अयकर) सा.का.जन. 396(ऄ).—केन्द्रीय प्रत्यक्षकर बोडड, अय-कर ऄजधजनयम, 1961 (1961 का 43) की धारा 295 के साथ पठित धारा 249 की ईपधारा (1) द्वारा प्रदत्त प्रदत्त िजियों का प्रयोग करत े हुए अयकर जनयम, 1962 के जनयमों म ें जनम्नजलजखत और संिोधन करता ह,ै ऄथाडत् :- 1. संजक्षप्त नाम और प्रारंभ — (1) आन जनयमों का संजक्षप्त नाम अयकर (छिा सिं ोधन) जनयम,2023 ह।ै (2) ये राजपत्र म ेंईनके प्रकािन की तारीख को प्रिृत्त होंगे । 2. अयकर जनयम, 1962 म,ें — (I) जनयम 45 म,ें— (क) पार्श्ड ठिप्पण म ें "अयुि (ऄपील)" िब्दों और कोष्टकों के स्ट्थान पर "संयुि अयुि (ऄपील) या अयिु (ऄपील)" िब्द रखे जाएंग,े (ख) ईपजनयम (i) में, "अयुि (ऄपील)" िब्दों और कोष्टकों के स्ट्थान पर "संयुि अयिु (ऄपील) या अयुि (ऄपील) " िब्द रख ेजाएंग,े (II) जनयम 46क में,— 3407 GI/2023 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (क) पार्श्ड ठिप्पण म,ें "ईपायुि" िब्द के स्ट्थान पर "संयुि अयुि" िब्द रखे जाएंग;े (ख) "ईपायुि" िब्द के स्ट्थान पर जहां कहीं भी यह अया हो, ईसके स्ट्थान पर "संयुि अयिु " िब्द रख े जाएंगे ; (III) ईपाबंध-II म,ें प्ररुप स.ं 35 म,ें — (क) िीर्डक में, "अयकर अयुि" िब्द से पूिड, "संयुि अयिु (ऄपील) या" िब्द और कोष्टक ऄतःस्ट्थाजपत दकए जाएंगे; (ख) "अयिु " िब्द से पूिड, जहां कही भी यह अया हो ईसके स्ट्थान पर "संयुि अयुि (ऄपील) या" िब्द और कोष्टक ऄतःस्ट्थाजपत दकए जाएगं े । [ऄजधसूचना सं. 32/2023/फा. सं. 370142/10/2023-िीपीएल] रमन चोपडा, संयुि संजचि ठिप्पण : मूल जनयमों को ऄजधसूचना सं.का.अ. 969(ऄ) तारीख 26 माचड, 1962 द्वारा प्रकाजित दकया गया था और आसम ें ऄजधसूचना सं. सा.का.जन. 379(ऄ) तारीख 22 मइ, 2023 द्वारा ऄंजतम बार संिोधन दकया गया । 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. Note : The principal rules were published vide notification 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.

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