[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (ii)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF DIRECT TAXES
NEW DELHI

NOTIFICATION NO

32/2023, Dated: May 29, 2023

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.

[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.