CBDT: Income-tax (Ninteenth Amendment) Rules, 2023

Last updated: 29 August 2023

Notice Date : 28 August 2023

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 28th August, 2023

G.S.R. 630(E).— In exercise of the powers conferred by sub-section (2) and sub-section (9D) of section 132 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 the Income-tax (Ninteenth Amendment) Rules, 2023.
(2) They shall come into force with effect from the date of their publication in the Official Gazette.

2. In the Income-tax Rules, 1962 (hereinafter referred as the Principal Rules), after rule 12F, the following rule shall be inserted, namely:––

“13. Procedure to requisition services under sub-section (2) and to make a reference under sub-section (9D) of section 132.–– (1) Every Principal Chief Commissioner or the Chief Commissioner or the Principal Director General or the Director General, as the case may be, may approve––

(i) any person or entity whose services may be requisitioned for the purposes of clause (ii) of sub-section (2) of section 132; or

(ii) any person or entity or registered valuer to whom reference may be made for the purposes of clause (ii) of sub-section (9D) of section 132,

For Full notification please refer to the attachment