notification no. 101/2022 f.no. 370142/37/2022 tpl / gsr 647 e income tax twenty eighth amendment rules 2022

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MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 22nd August, 2022 INCOME-TAX G.S.R. 647(E).—In exercise of the powers conferred by sub-section (2) of section 115TD 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 (Twenty Eighth Amendment) Rules, 2022. (2) They shall come into force from the date of its publication in the Official Gazette. 2. In the Income-tax Rules, 1962, in rule 17CB,— (i) for the words “trust or institution” wherever they occur, the words “specified person” shall be substituted; (ii) in Explanation, after clause (h), the following clause shall be inserted, namely:- ‘(ha) “specified person” shall have the same meaning as assigned to it in clause (iia) of the Explanation to section 115TD;’. [Notification No. 101/2022/F.No. 370142/37/2022-TPL] NEHA SAHAY, Under Secy. Note: The principal rules were published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub- section (ii) vide number S.O. 969 (E) dated the 26th March, 1962 and last amended vide notification number G.S.R 636(E) dated 18th August, 2022. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.