{"id":60417,"date":"2022-09-23T15:37:44","date_gmt":"2022-09-23T10:07:44","guid":{"rendered":"https:\/\/enterslice.com\/learning\/?page_id=60417"},"modified":"2022-09-23T15:37:45","modified_gmt":"2022-09-23T10:07:45","slug":"cbdt-notifies-income-tax-31st-amendment-rules-2022","status":"publish","type":"page","link":"https:\/\/enterslice.com\/learning\/whitepapers\/cbdt-notifies-income-tax-31st-amendment-rules-2022\/","title":{"rendered":"The CBDT notifies &#8220;Income Tax (31st Amendment) Rules, 2022"},"content":{"rendered":"<p>On 19th September 2022, the Central Board of Direct Taxes (CBDT) issued Notification No. 110\/2022, through the exercise of powers as conferred in Section 170 A to be read with Section 295 of the Income Tax Act, 1961 (43 of 1961). The CBDT has issued amendments to the Income Tax Rules 1962.<\/p>\n\n\n\n<p>In accordance with the latest amended rules, the Rules are to be referred to as the &ldquo;Income Tax (31st <a class=\"glossaryLink\"  aria-describedby=\"tt\"  data-cmtooltip=\"&lt;div class=glossaryItemTitle&gt;Amendment&lt;\/div&gt;&lt;div class=glossaryItemBody&gt;An &amp;quot;amendment&amp;quot; refers to the formal change or correction of a legal document, often involving additions, variations, or deletions to address irregularities or clarify points in an agreement.(...)&lt;\/div&gt;\"  href=\"https:\/\/enterslice.com\/learning\/terms\/amendment\/\"  data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]'>Amendment<\/a>) Rules, 2022&rdquo;, which is deemed to be effective from 1st November 2022. The Notification states that after Rule 12 AC of the Income Tax Rules, 1962, which is hereinafter to be referred to as the &ldquo;Principal Rules&rdquo;, Rule 12 AD is to be inserted.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>On 19th September 2022, the Central Board of Direct Taxes (CBDT) issued Notification No. 110\/2022, through the exercise of powers as conferred in Section 170 A to be read with Section 295 of the Income Tax Act, 1961 (43 of 1961). The CBDT has issued amendments to the Income Tax Rules 1962. In accordance with [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":60426,"parent":15144,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"download-newsletter.php","meta":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v14.6.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>CBDT notifies &quot;Income Tax (31st Amendment) Rules, 2022<\/title>\n<meta name=\"description\" content=\"CBDT issued Notification No. 110\/2022, through exercise of powers as conferred in Section 170 A to be read with Section 295 of Income Tax Act, 1961 (43 of 1961).\" \/>\n<meta name=\"robots\" content=\"index, follow\" \/>\n<meta name=\"googlebot\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta name=\"bingbot\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/enterslice.com\/learning\/whitepapers\/cbdt-notifies-income-tax-31st-amendment-rules-2022\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CBDT notifies &quot;Income Tax (31st Amendment) Rules, 2022\" \/>\n<meta property=\"og:description\" content=\"CBDT issued Notification No. 110\/2022, through exercise of powers as conferred in Section 170 A to be read with Section 295 of Income Tax Act, 1961 (43 of 1961).\" \/>\n<meta property=\"og:url\" content=\"https:\/\/enterslice.com\/learning\/whitepapers\/cbdt-notifies-income-tax-31st-amendment-rules-2022\/\" \/>\n<meta property=\"og:site_name\" content=\"Enterslice\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/enterslice\" \/>\n<meta property=\"article:author\" content=\"enterslice\" \/>\n<meta property=\"article:modified_time\" content=\"2022-09-23T10:07:45+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/enterslice.com\/learning\/wp-content\/uploads\/2022\/09\/MicrosoftTeams-image-187.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"920\" \/>\n\t<meta property=\"og:image:height\" content=\"483\" \/>\n<meta name=\"twitter:card\" content=\"summary\" \/>\n<meta name=\"twitter:creator\" content=\"@enterslice\" \/>\n<meta name=\"twitter:site\" content=\"@enterslice\" \/>\n<!-- \/ Yoast SEO plugin. -->","_links":{"self":[{"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/pages\/60417"}],"collection":[{"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/comments?post=60417"}],"version-history":[{"count":0,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/pages\/60417\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/pages\/15144"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/media\/60426"}],"wp:attachment":[{"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/media?parent=60417"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}