{"id":2896,"date":"2022-06-20T05:26:06","date_gmt":"2022-06-20T05:26:06","guid":{"rendered":"https:\/\/rvkassociates.com\/blog\/?p=2896"},"modified":"2022-06-20T05:26:34","modified_gmt":"2022-06-20T05:26:34","slug":"income-tax-18th-amendment-rules-2022","status":"publish","type":"post","link":"https:\/\/rvks.in\/blogs\/income-tax-18th-amendment-rules-2022\/","title":{"rendered":"Income-tax (18th Amendment) Rules, 2022."},"content":{"rendered":"\n

G.S.R. 458(E).\u2014In exercise of the powers conferred by section 295 read with sub-section (2) of section 92CB 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 :\u2014<\/p>\n\n\n\n

  1. 1. Short title and commencement. – (1) These rules may be called the Income-tax (18th Amendment) Rules, 2022.<\/li><\/ol>\n\n\n\n

    (2) They shall be deemed to have come into force from the 1st day of April, 2022.<\/p>\n\n\n\n

    1. 2. In the Income-tax Rules, 1962, in rule 10TD, in sub-rule (3B), for the words and figures \u201cassessment years 2020-21 and 2021-22\u201d, the words and figures \u201cassessment years 2020-21, 2021-22 and 2022-23\u201d shall be substituted.<\/li><\/ol>\n\n\n\n

      NEHA SAHAY, Under Secy.<\/p>\n\n\n\n

      Explanatory Memorandum :<\/strong> This amendment is effective from 1st day of April, 2022 and applies to
      assessment year 2022 -2023 relevant to previous year 2021-2022. Accordingly, it is hereby certified that no person is being adversely affected by giving retrospective effect to these rules.<\/p>\n\n\n\n

      Note :<\/strong> The principal rules were published in the Gazette of India, Extraordinary, Part-II, section-3, subsection (ii) vide number S.O. 969 (E) dated the 26th March, 1962 and were last amended vide notification number G.S.R. 455 (E), dated the 16th June, 2022.<\/p>\n\n\n\n

      Notification :<\/strong> https:\/\/www.dropbox.com\/s\/h2k0hr1s1woeov8\/Income-tax%20%2818th%20Amendment%29%20rule%2C%202022.pdf?dl=0<\/a> <\/p>\n","protected":false},"excerpt":{"rendered":"

      G.S.R. 458(E).\u2014In exercise of the powers conferred by section 295 read with sub-section (2) of section 92CB 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 :\u2014 1. Short title and commencement. – (1) These rules may […]<\/p>\n","protected":false},"author":1,"featured_media":1800,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[15,11],"tags":[22],"class_list":["post-2896","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-income-tax","category-notifications","tag-cbdt"],"_links":{"self":[{"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/posts\/2896","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=2896"}],"version-history":[{"count":1,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/posts\/2896\/revisions"}],"predecessor-version":[{"id":2897,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/posts\/2896\/revisions\/2897"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/media\/1800"}],"wp:attachment":[{"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/media?parent=2896"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/categories?post=2896"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/tags?post=2896"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}