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”.
This circular marks a transformative shift in how importers, exporters, and Partner Government Agencies (PGAs) interact for No Objection Certificate (NOC) processing and EXIM documentation.
This directive comes following a major judicial decision delivered by the Hon’ble High Court at Calcutta in September 2025.
NSE has issue investor advisory after receiving reports about an individual allegedly offering illegal stock market tips and promising assured returns.
The Common Reporting Standard (CRS) and the Foreign Account Tax Compliance Act (FATCA)—significantly strengthen international cooperation and ensure taxpayers declare their global income accurately.
