MANU/CBDT/0051/2022
Ministry : Ministry of Finance
Department/Board : CBDT
Notification No. : 49/2022
Date of Notification : 05.05.2022
Date of Publication : 05.05.2022
Notification/ Circulars Referred : Number S.O. 969(E) dated the 26th March, 1962 MANU/CNBN/0383/1962;Notification No. G.S.R. 325(E), dated the 29th April, 2022 MANU/CBDT/0050/2022
Subject: Direct Taxation
Citing Reference:
Number S.O. 969(E) dated the 26th March, 1962 MANU/CNBN/0383/1962 Referred
Notification No. G.S.R. 325(E), dated the 29th April, 2022 MANU/CBDT/0050/2022 Referred
Income-tax (Twelfth Amendment) Rules, 2022
G.S.R.339(E).--In exercise of the powers conferred by the section 245Q 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 Income-tax Rules, 1962, namely:--
1. Short title and commencement.--
(1) These rules may be called the Income-tax (Twelfth Amendment) Rules, 2022.
(2) They shall come into force from the date of their publication in the Official Gazette.
2. In the Income-tax Rules, 1962, (hereinafter referred to as the said rules), in rule 44E,--
(I) in sub-rule (1), the words "in quadruplicate" shall be omitted;
(II) for sub-rule (2), the following sub-rule shall be substituted, namely:-