Finance Act 2023 amends section 115BAC: new tax rules for individuals and HUFs, introduces FORM No. 10-IEA.

New Tax Regime u/s 115BAC in respect of Individuals, HUF and others as Amended By Finance Act, 2023 - Various changes made in corresponding rules for income taxable as Salary and for Depreciation in case of Business or Profession income - Introduction of FORM No. 10-IEA for exercising to option or withdrawing from the option u/s 115BAC - Income-tax - Notification .....

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