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)

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..... N 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 rul .....

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..... ds 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. 370142/10/2 .....

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