CBDT Amends Rules 45/46A & Form 35 to Enable Filing of an Appeal Before JCIT(A)
- Blog|News|Income Tax|
- < 1 minute
- By Taxmann
- |
- Last Updated on 31 May, 2023
Latest from Taxmann
Notification No. 32/2023, dated 29-05-2023
A new designated Income-tax Authority of Joint Commissioner (Appeals) was introduced under the Income-tax Act by the Finance Act 2023. Pursuant to the amendment, the CBDT has amended the existing Rules 45 and 46A with Form 35 to enable the filing of appeals before JCIT(A).
In Rule 45, the CBDT has substituted the word “Commissioner (Appeals)” with “Joint Commissioner (Appeals) or Commissioner (Appeals)”. In Rule 46A, the words “Deputy Commissioner” have been substituted with “Joint Commissioner”.
Similarly, Form No. 35 has been amended to include the word “Joint Commissioner (Appeals)”.
Click Here To Read The Full Notification
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
