Income-tax (Sixth Amendment) Rules, 2023 - Implementation of Changes made by Finance Act, 2023 - First appellate authority being Joint Commissioner (Appeals) [JCIT(A)] with the Commissioner (Appeals) CIT(A) - 32/2023 - Income Tax

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 32/2023 New Delhi, the 29th May, 2023 INCOME-TAX 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.