CBDT Notifies Form 10IEA for Opting/ withdrawing from New Tax regime for FY 23-24 onwards

The Central Board of Direct Taxes (CBDT) has Income-tax (Tenth Amendment) Rules, 2023. The rules have been notified in exercise of the powers conferred by clauses (i) and (iii) of sub-section (2), second proviso to sub-section (3) and sub-section (6) of section 115BAC, sub-clause (iii) of clause (c) of sub-section (2) of
section 115BAE read with section 295 the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes.