CBDT amends the Rules 46/46A and Form to enable the filing of appeal before JCIT (A)
In exercise of powers conferred by sub-section (1) of section 249 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 Income-tax (Sixth Amendment) Rules, 2023. (2) They shall come into force from the date of its publication in the Official Gazette.
2. In the Income-tax Rules, 1962,
(I) In rule 45,—
(A) in the marginal heading, for the words and brackets “Commissioner (Appeals)”, the words and brackets “Joint Commissioner (Appeals) or Commissioner (Appeals)” shall be substituted;
(B) in sub-rule (1), for the words and brackets “Commissioner (Appeals)”, the words and brackets “Joint Commissioner (Appeals) or the Commissioner (Appeals)” shall be substituted;
(II) In rule 46A,—
- in the marginal heading, for the words “Deputy Commissioner”, the words “Joint Commissioner” shall be substituted;
- for the words “Deputy Commissioner” wherever they occur, the words “Joint Commissioner” shall be substituted;
(III) In Appendix-II, in FORM NO. 35,—
- in the heading, before the words “Commissioner of Income-tax”, the words and brackets “Joint Commissioner (Appeals) or the” shall be inserted;
- before the word “Commissioner” wherever they occur, the words and brackets “Joint Commissioner (Appeals) or” shall be inserted.
Note : The principal rules were published vide notification S.O. 969 (E), dated the 26th March, 1962 and last amended vide notification G.S.R. 379 (E) dated the 22nd May, 2023.