CBDT Notifies New Income Tax Rules 13 and 13A Aligned with Finance Act, 2023

Last updated: 30 August 2023

CBDT (Central Board of Direct Taxes) notified Rules 13 and 13A of the Income Tax Rules on August 28, 2023, to implement the amendments made to section 132 of the Income Tax Act, 1961 by the Finance Act, 2023. Rule 13 deals with the procedure for requisitioning the services of a person or entity f

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