{"id":2695,"date":"2022-05-10T06:48:30","date_gmt":"2022-05-10T06:48:30","guid":{"rendered":"https:\/\/rvkassociates.com\/blog\/?p=2695"},"modified":"2022-05-10T06:48:32","modified_gmt":"2022-05-10T06:48:32","slug":"income-tax-amendment-thirteenth-amendment-rules-2022","status":"publish","type":"post","link":"https:\/\/rvks.in\/blogs\/income-tax-amendment-thirteenth-amendment-rules-2022\/","title":{"rendered":"Income-tax Amendment (Thirteenth Amendment) Rules, 2022."},"content":{"rendered":"\n<p>G.S.R. 341(E).\u2014In exercise of the powers conferred by the Explanation 3 to clause (23FE) of section 10 and fourth, fifth and sixth provisos to clause (23FE) of section 10, 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 :\u2500<\/p>\n\n\n\n<ol class=\"is-style-none wp-block-list\"><li>1. Short title and commencement.\u2014  (1) These rules may be called the Income-tax Amendment (Thirteenth Amendment) Rules, 2022.<\/li><\/ol>\n\n\n\n<p>(2) They shall come into force from the date of their publication in the Official Gazette<\/p>\n\n\n\n<ol start=\"2\" class=\"is-style-none wp-block-list\"><li>2. In the Income-tax Rules, 1962 (hereinafter referred to as the principal rules), after rule 2DC, the following rule shall be inserted, namely: \u2014<\/li><\/ol>\n\n\n\n<p><strong>2DCA. Computation of minimum investment and exempt income for the purposes of clause (23FE)<br>of section 10 of the Act.<\/strong>\u2014 (1) For the purposes of clause (23FE) of section 10 of the Act, the percentages<br>referred to in item (c), item (d) and item (e) of sub-clause (iii) , and the exempt income referred to in the<br>fourth, fifth and sixth proviso shall be calculated in accordance with this rule.<\/p>\n\n\n\n<p>2. The percentage referred to in item (c) of sub-clause (iii) of clause (23FE) of section 10 of the Act shall be calculated in the following manner, namely:-<\/p>\n\n\n\n<p><strong>To Read More&#8230;.<br>Click the link below&#8230;.<\/strong><\/p>\n\n\n\n<p><strong>Notification :<\/strong> <a href=\"https:\/\/www.dropbox.com\/s\/yocqbi8ej3038ls\/Income-tax%20Amendment%2013th%20amendment%20rules.pdf?dl=0\">https:\/\/www.dropbox.com\/s\/yocqbi8ej3038ls\/Income-tax%20Amendment%2013th%20amendment%20rules.pdf?dl=0<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>G.S.R. 341(E).\u2014In exercise of the powers conferred by the Explanation 3 to clause (23FE) of section 10 and fourth, fifth and sixth provisos to clause (23FE) of section 10, 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 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":347,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[15,11],"tags":[19],"class_list":["post-2695","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-income-tax","category-notifications","tag-incometax"],"_links":{"self":[{"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/posts\/2695","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/comments?post=2695"}],"version-history":[{"count":1,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/posts\/2695\/revisions"}],"predecessor-version":[{"id":2696,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/posts\/2695\/revisions\/2696"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/media\/347"}],"wp:attachment":[{"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/media?parent=2695"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/categories?post=2695"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/tags?post=2695"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}