CBDT vide Notification 32/2023 dated 29.05.2023 in G.S.R. 396(E) through Income-tax (Sixth Amendment) Rules, 2023 has amended Rule 46 and Rule 46A of the Income Tax Rules, 1962 (“Rules”). It has also amended Form 35 to enable the filing of appeals before the newly designated Income-tax Authority of Joint Commissioner (Appeals).
Finance Act 2023 has introduced a new designated Income-tax Authority of Joint Commissioner (Appeals) [JCIT(A)] under the Income-tax Act before whom appeals can be filed. Through this notification, a new Income-tax Authority known as Joint Commissioner (Appeals), i.e. JCIT(A) is established. This notification facilitates the filing of appeals before the JCIT(A).
These amendments in Rule 45 and Rule 46A also in Form 35 have been carried out to enable the filing of appeals before JCIT(A) in accordance with the amendments introduced by the Finance Act, 2023.
In the amended Rule 45, “Joint Commissioner (Appeals)” is also included with “Commissioner (Appeals)”. Similarly, Form No. 35 has been amended to include the word “Joint Commissioner (Appeals)”. Whereas in Rule 46A, the words “Deputy Commissioner” have been substituted with “Joint Commissioner”.
Read the full text of CBDT Notification 32/2023 dated 29.05.2023 on Amendment to Rule 45/46A and Form 35 for filing of appeals before JCIT(A)
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 29th May, 2023
INCOME-TAX
G.S.R. 396(E).—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,—
(A) in the marginal heading, for the words “Deputy Commissioner”, the words “Joint Commissioner” shall be substituted;
(B) for the words “Deputy Commissioner” wherever they occur, the words “Joint Commissioner” shall be substituted;
(III) In Appendix-II, in FORM NO. 35,—
(A) in the heading, before the words “Commissioner of Income-tax”, the words and brackets “Joint Commissioner (Appeals) or the” shall be inserted;
(B) before the word “Commissioner” wherever they occur, the words and brackets “Joint Commissioner (Appeals) or” shall be inserted.
[Notification No. 32/2023/F. No. 370142/10/2023-TPL]
RAMAN CHOPRA, Jt. Secy.
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.
Download CBDT Notification 32/2023 dated 29.05.2023 on Amendment to Rule 45/46A and Form 35 for filing of appeals before JCIT(A) in PDF format
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