The CBDT vide Notification No. 66/2022 dated June 17, 2022 has issued the Income-tax (18th Amendment), Rules, 2022 to further amend the Rule 10TD(3B) of the Income-tax Rules, 1962 (“the IT Rules”) w.e.f. April 01, 2022, to notify the Safe Harbour Rules for Assessment Year (“AY”) 2022-23 under the Income tax Act, 1961 (“the IT Act”) in a following manner:
- Substituted the words “assessment years 2020-21 and 2021-22” with “assessment years 2020-21, 2021-22 and 2022-23”.
- The amendment is applicable to A.Y. 2022 -2023 relevant to Previous Year 2021-2022. Further, it has been certified that no person is being adversely affected by giving retrospective effect to Rule 10TD(3B) of the.
The Notification can be accessed at: https://egazette.nic.in/WriteReadData/2022/236668.pdf
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