Specified date for the purposes of proviso to sub-rule (2)
Specified date for the purposes of proviso to sub-rule (2) to rule 114AAA of the Income-tax Rules, 1962 – reg.
The Board hereby specifies the 1st day of April, 2023, as the specified date for the purpose of the proviso to sub-rule (2) of rule 114AAA of the Income-tax Rules, 1962.
Relevant Notification: Income-tax (Third Amendment) Rules, 2022
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