CBDT amends Rules 45/46A and Form 35 to enable filing before JCIT(A)

Last updated: 31 May 2023


CBDT has amended the Income-tax Rules, 1962 to enable the filing of an appeal before the Joint Commissioner (Appeals) (JCIT(A)). The amendments were made in Rules 45 and 46A, and Form 35. The amendments were made in pursuance of the Finance Act, 2023, which introduced a new designated Income-tax

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Category Income Tax   Report

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