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MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 19th December, 2023 (INCOME-TAX) G.S.R. 900(E).In exercise of the powers conferred by sub-section (2) of section 92CB 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 (Tw
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FAQ :
These are new rules introduced by the Central Board of Direct Taxes to further amend the existing Income-tax Rules, 1962.
These rules generally come into force from the 1st day of April, 2024, although some provisions may take effect from the date of their publication in the Official Gazette.
The rules introduce a substituted clause (f) in rule 10TA, which provides a definition for 'intra-group loan' in the context of loans to non-resident associated enterprises.
The rules were issued by the Central Board of Direct Taxes under the powers conferred by the Income-tax Act, 1961.
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Source : https://egazette.gov.in/(S(ttjq3yd2eaho3nxydveepapq))/ViewPDF.aspx