MANU/CBDT/0112/2022

Ministry : Ministry of Finance

Department/Board : CBDT

Notification No. : 101/2022

Date of Notification : 22.08.2022

Date of Publication : 22.08.2022

Notification/ Circulars Referred : Number S.O. 969 (E) dated the 26th March, 1962 MANU/CNBN/0383/1962;Notification number G.S.R 636(E) dated 18th August, 2022 MANU/CBDT/0111/2022

Citing Reference:
Number S.O. 969 (E) dated the 26th March, 1962 MANU/CNBN/0383/1962  Referred

Notification number G.S.R 636(E) dated 18th August, 2022 MANU/CBDT/0111/2022  Referred

Income-tax (Twenty Eighth Amendment) Rules, 2022

G.S.R.647(E).--In exercise of the powers conferred by sub-section (2) of section 115TD 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 the Income-tax (Twenty Eighth Amendment) Rules, 2022.

(2) They shall come into force from the date of its publication in the Official Gazette.

2. In the Income-tax Rules, 1962, in rule 17CB,-

(i) for the words "trust or institution" wherever they occur, the words "specified person" shall be substituted;

(ii) in Explanation, after clause (h), the following clause shall be inserted, namely:-

'(ha) "specified person" shall have the same meaning as assigned to it in clause (iia) of the Explanation to section 115TD;'.

[F. No. 370142/37/2022-TPL]
NEHA SAHAY, Under Secy.

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 last amended vide notification number G.S.R 636(E) dated 18th August, 2022.