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CBDT issued Notification No. 32/2023- Income Tax on May 29, 2023. This notification introduces the Income-tax (Sixth Amendment) Rules, 2023, which further amend the Income-tax Rules, 1962. The key changes made by these rules are as follows:

Rule 45: The words “Commissioner (Appeals)” in the marginal heading and sub-rule (1) are replaced with “Joint Commissioner (Appeals) or Commissioner (Appeals).”

Rule 46A: The words “Deputy Commissioner” in the marginal heading and throughout the rule are replaced with “Joint Commissioner.”

Appendix-II, FORM NO. 35: The heading is modified to include the words and brackets “Joint Commissioner (Appeals) or the” before “Commissioner of Income-tax.” Additionally, the words and brackets “Joint Commissioner (Appeals) or” are inserted before the word “Commissioner” wherever it occurs.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi

Notification No. 32/2023- Income Tax | Dated 29th May, 2023

G.S.R. 396(E).In exercise of powers conferred by sub-section (1) of section 249 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 Income-tax (Sixth Amendment) Rules, 2023.

(2) They shall come into force from the date of its publication in the Official Gazette.

2. In the Income-tax Rules, 1962,—

(I) In rule 45,—

(A) in the marginal heading, for the words and brackets “Commissioner (Appeals)”, the words and brackets “Joint Commissioner (Appeals) or Commissioner (Appeals)” shall be substituted;

(B) in sub-rule (1), for the words and brackets “Commissioner (Appeals)”, the words and brackets “Joint Commissioner (Appeals) or the Commissioner (Appeals)” shall be substituted;

(II) In rule 46A,—

(A) in the marginal heading, for the words “Deputy Commissioner”, the words “Joint Commissioner” shall be substituted;

(B) for the words “Deputy Commissioner” wherever they occur, the words “Joint Commissioner” shall be substituted;

(III) In Appendix-II, in FORM NO. 35,—

(A) in the heading, before the words “Commissioner of Income-tax”, the words and brackets “Joint Commissioner (Appeals) or the” shall be inserted;

(B) before the word “Commissioner” wherever they occur, the words and brackets “Joint Commissioner (Appeals) or” shall be inserted.

[Notification No. 32/2023/F. No. 370142/10/2023TPL]

RAMAN CHOPRA, Jt. Secy.

Note : The principal rules were published vide notification S.O. 969 (E), dated the 26th March, 1962 and last amended vide notification G.S.R. 379 (E) dated the 22nd May, 2023.

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