The Income-tax (25th Amendment) Rules, 2022
Aug 17, 2022
The Central Board of Direct Taxes (CBDT) on August 17, 2022, hereby makes the following rules further to amend the Income Tax Rules, 1962 to The Income-tax (25th Amendment) Rules, 2022.
The amendment is as follows-
•For rule 17, Exercise of option, etc. under Explanation 3 to the third proviso to clause (23C) of section 10 or section 11, shall be substituted.
•In the APPENDIX, for Form No. 10, “Statement to be furnished to the Assessing Officer/Prescribed Authority under clause (a) of the Explanation 3 to the third proviso to clause (23C) of section 10 or under clause (a) of sub-section (2) of section 11 of the Income-tax Act, 1961“shall be substituted.
[Notification No. G.S.R. 632(E)]
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