CBDT Amends Rules 45/46A & Form 35 to Enable Filing of an Appeal Before JCIT(A)
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- Last Updated on 31 May, 2023
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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)”.
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