The Income-tax (25th Amendment) Rules, 2022

Aug 17, 2022 | by TeamLease RegTech Legal Research Team

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Finance & Taxation ComplianceThe 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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