The Central Board of Direct Taxes (CBDT) on Thursday issued the Income-tax (Tenth Amendment) Rules, 2024, amending the Income-tax Rules, 1962.
The following has been stated: -
In rule 10TD, in sub-rule (3B), for the words and figures “assessment years 2020-21, 2021-22, 2022-23 and 2023-24”, the words and figures “assessment years 2020-21, 2021-22, 2022-23, 2023-24 and 2024- 25” shall be substituted.
These rules are deemed to have come into effect from April 1, 2024.
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