This notification, G.S.R. 595(E), issued by the Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, on August 9, 2023, introduces the Income-tax Fifteenth Amendment Rules, 2023. These rules amend the Income-tax Rules, 1962, specifically rule 10TD, sub-rule 3B, by extending its applicability. The amendment substitutes the phrase "assessment years 2020-21, 2021-22 and 2022-23" with "assessment years 2020-21, 2021-22, 2022-23 and 2023-24." This change is effective retroactively from April 1, 2023, and applies to the assessment year 2023-24, relevant to the previous year 2022-23. The notification is issued under the authority of section 295 read with subsection 2 of section 92CB of the Income-tax Act, 1961 (43 of 1961). The notification number is F. No. 370142/26/2023-TPL, and it is signed by Sourabh Jain, Under Secretary.
Key Entities Referenced
New Delhi: The city where the notification was issued.
Ministry of Finance: The ministry under which the Department of Revenue operates.
Department of Revenue: The department of the government responsible for issuing the notification.
Central Board of Direct Taxes: The organization that issued the notification and amended the Income-tax Rules.
Income-tax Act, 1961: The principal act being amended by this notification.
Income-tax Rules, 1962: The rules being amended by this notification.
Income-tax Fifteenth Amendment Rules, 2023: The name of the amendment rules.
assessment year 202324: The assessment year to which the amendment applies.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-09082023-247974
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 466] नई दिल्ली, बुधिार, अगस्ट्त , 9, 2023/श्रािण 18, 1945
No. 466] NEW DELHI, WEDNESDAY, AUGUST, 9, 2023/SHRAVANA 18, 1945
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केंद्रीय प्रत्यक्ष कर बोड)ड
अजधसचू ना
नई दिल्ली, 9 अगस्ट्त, 2023
आय-कर
सा.का.जन. 595(अ).—केंद्रीय प्रत्यक्ष कर बोड,ड आय-कर अजधजनयम, 1961 (1961 का 43) की धारा 295 के
साथ पठित धारा 92गख की उपधारा (2) द्वारा प्रित्त िजियों का प्रयोग करत े हुए, आय-कर जनयम, 1962 का और
संिोधन करने के जलए जनम्नजलजखत जनयम बनाता ह,ै अथाडत ् :-
1. संजक्षप्त नाम और प्रारंभ—(1) इन जनयमों का संजक्षप्त नाम आय-कर (पंद्रहिााँ संिोधन) जनयम, 2023 ह।ै
(2) ये 1 अप्रलै , 2023 से प्रित्तृ हुए समझे िाएंग े ।
2. आय-कर जनयम, 1962 के जनयम 10नघ के उपजनयम (3ख) म,ें ''जनधाडरण िर्ड 2020-21, 2021-22 और 2022-
23'' िब्िों और अंकों के स्ट्थान पर ''जनधाडरण िर्ड 2020-21, 2021-22, 2022-23 और 2023-24'' िब्ि और अंक रखे
िाएंगे।
[अजधसूचना सं. 58/2023/फा.सं. 370142/26/2023-टीपीएल]
सौरभ िैन, अिर सजचि
5139 GI/2023 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
स्ट्पष्टात्मक ज्ञापन: यह संिोधन 1 अप्रलै 2023 स े प्रभािी ह ै और पूिड िर् ड 2022-23 से ससु ंगत जनधाडरण िर् ड 2023-24
पर लाग ु होता ह ै । तिनुसार, यह प्रमाजणत दकया िाता ह ै दक इन जनयमों को भतू लक्षी प्रभाि दिए िाने से दकसी ्यकजि पर
कोई प्रजतकूल प्रभाि नहीं पडेगा।
ठटप्पण : मलू जनयम, भारत के रािपत्र, असाधारण, भाग 2, खंड 3, उपखंड (ii) में अजधसूचना सं. का.आ. 969(अ),
तारीख 26 माच,ड 1962 द्वारा प्रकाजित दकए गए थ े और उनम ें अंजतम बार अजधसूचना संख्या सा.का.जन.
579(अ) तारीख 1 अगस्ट्त, 2023 द्वारा संिोधन दकया गया था ।
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 9th August, 2023
INCOME-TAX
G.S.R. 595(E).—In exercise of the powers conferred by section 295 read with sub-section (2) of section
92CB 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 the Income-tax (Fifteenth Amendment)
Rules, 2023.
(2) They shall deemed to have come into force from the 1st day of April 2023.
2. In the Income-tax Rules, 1962, in rule 10TD, in sub-rule (3B), for the words and figures “assessment years 2020-
21, 2021-22 and 2022-23”, the words and figures “assessment years 2020-21, 2021-22, 2022-23 and 2023-24” shall be
substituted.
[Notification No. 58/2023/ F. No. 370142/26/2023-TPL]
SOURABH JAIN, Under Secy.
Explanatory Memorandum: This amendment is effective from 1st day of April, 2023 and applies to assessment year
2023-24 relevant to previous year 2022-23. Accordingly, it is hereby certified that no person is being adversely
affected by giving retrospective effect to these rules.
Note: The principal rules were published in the Gazette of India, Extraordinary, Part-II, section-3, sub-section
(ii) vide number S.O. 969 (E) dated the 26th March, 1962 and were last amended vide notification number
G.S.R. 579 (E), dated 1st August, 2023.
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