The Central Board of Direct Taxes (CBDT) has published the Income-tax (Sixth Amendment) Rules, 2023. These Amendment Rules were published on 29th May, 2023.
These amendment rules shall come into effect from the date of their publication in the Official Gazette.
The Amendment introduces the designation of “Joint Commissioner (Appeals) or Commissioner (Appeals)” in place of “Commissioner (Appeals)”.
It also replaces the designation of “Deputy Commissioner” with “Joint Commissioner”.
