{"id":685,"date":"2022-06-22T09:35:04","date_gmt":"2022-06-22T09:35:04","guid":{"rendered":"https:\/\/udyogmentor.com\/?p=685"},"modified":"2022-06-22T09:35:04","modified_gmt":"2022-06-22T09:35:04","slug":"income-tax-18th-amendment-rules-2022","status":"publish","type":"post","link":"https:\/\/udyogmentor.com\/community\/income-tax-18th-amendment-rules-2022\/","title":{"rendered":"Income-tax (18th Amendment) Rules, 2022"},"content":{"rendered":"<h3 style=\"text-align: center;\"><strong>MINISTRY OF FINANCE<\/strong><\/h3>\n<p style=\"text-align: center;\">(Department of Revenue)<\/p>\n<p style=\"text-align: center;\">(CENTRAL BOARD OF DIRECT TAXES)<\/p>\n<p style=\"text-align: center;\">NOTIFICATION<\/p>\n<p style=\"text-align: center;\">New Delhi, the 17th June, 2022<\/p>\n<p style=\"text-align: center;\">INCOME-TAX<\/p>\n<p>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<ol>\n<li>Short title and commencement. &#8211; (1) These rules may be called the Income-tax (18th Amendment) Rules, 2022.<\/li>\n<\/ol>\n<p>(2) They shall be deemed to have come into force from the 1st day of April, 2022.<\/p>\n<ol start=\"2\">\n<li>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>\n<\/ol>\n<p style=\"text-align: right;\">[Notification No. 66 \/2022\/F. No. 370142\/26\/2022-TPL]<\/p>\n<p style=\"text-align: right;\">NEHA SAHAY,<\/p>\n<p style=\"text-align: right;\">Under Secy.<\/p>\n<p><strong>Explanatory Memorandum : <\/strong><\/p>\n<p>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<p><strong>\u00a0Note :<\/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","protected":false},"excerpt":{"rendered":"<p>MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 17th June, 2022 INCOME-TAX 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&hellip; <\/p>\n<div class=\"read-more\"><a class=\"more-link\" href=\"https:\/\/udyogmentor.com\/community\/income-tax-18th-amendment-rules-2022\/\">Read More <span class=\"screen-reader-text\">Income-tax (18th Amendment) Rules, 2022<\/span><\/a><\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12,15],"tags":[],"class_list":["post-685","post","type-post","status-publish","format-standard","hentry","category-income-tax","category-notifications-income-tax","entry"],"post_mailing_queue_ids":[],"_links":{"self":[{"href":"https:\/\/udyogmentor.com\/community\/wp-json\/wp\/v2\/posts\/685","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/udyogmentor.com\/community\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/udyogmentor.com\/community\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/udyogmentor.com\/community\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/udyogmentor.com\/community\/wp-json\/wp\/v2\/comments?post=685"}],"version-history":[{"count":0,"href":"https:\/\/udyogmentor.com\/community\/wp-json\/wp\/v2\/posts\/685\/revisions"}],"wp:attachment":[{"href":"https:\/\/udyogmentor.com\/community\/wp-json\/wp\/v2\/media?parent=685"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/udyogmentor.com\/community\/wp-json\/wp\/v2\/categories?post=685"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/udyogmentor.com\/community\/wp-json\/wp\/v2\/tags?post=685"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}