The Central Board of Direct Taxes (CBDT) has notified the safe harbour rules for A Y 2022-23 by amending the Rule 10TD(3B) of the Income tax rules 1962 w.e.f. 01st April 2022 vide Notification No. 66/2022.
In the Notification, it has been specified that for the words “assessment years 2020-21 and 2021-22”, the word “assessment years 2020-21, 2021-22 and 2022-23” shall be substituted.
To view and download the Notification,click here
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