Request a Demo

By clicking Submit, you acknowledge that you have read and agree with the Privacy Policy
Contact Info
Unit 266, 267 & 268, Tower B1, Spaze Itech Park Sohna Road Gurugram, Haryana 122018 connect@complinity.com +91 8181 900 600
Follow Us

A Multi-Concept Theme for Digital Agencies and Startups

8181 900 600 Request a Demo Login
logo dark logo light logo
  • Products
    • Compliance Management Software
    • Contract Management Software
    • Secretarial Compliance Software
    • Litigation Management Software
    • Audit Management Software
    • Internal Financial Control Software
    • Enterprise Risk Management Software
  • Pricing
  • Industries
    • Pharmaceutical
    • Hospitality
    • BFSI
    • Manufacturing
    • NBFC
    • Renewable Energy
    • Agriculture
    • ITeS
    • Real Estate
    • Automobile
  • Legal Updates
  • Blogs
  • Videos
  • Downloads
  • Careers
Contact Sales
logo dark logo light logo
  • Products
    • Compliance Management Software
    • Contract Management Software
    • Secretarial Compliance Software
    • Litigation Management Software
    • Audit Management Software
    • Internal Financial Control Software
    • Enterprise Risk Management Software
  • Pricing
  • Industries
    • Pharmaceutical
    • Hospitality
    • BFSI
    • Manufacturing
    • NBFC
    • Renewable Energy
    • Agriculture
    • ITeS
    • Real Estate
    • Automobile
  • Legal Updates
  • Blogs
  • Videos
  • Downloads
  • Careers
Contact Sales
Mobile Logo
  • Products
    • Compliance Management Software
    • Contract Management Software
    • Secretarial Compliance Software
    • Litigation Management Software
    • Audit Management Software
    • Internal Financial Control Software
    • Enterprise Risk Management Software
  • Pricing
  • Industries
    • Pharmaceutical
    • Hospitality
    • BFSI
    • Manufacturing
    • NBFC
    • Renewable Energy
    • Agriculture
    • ITeS
    • Real Estate
    • Automobile
  • Legal Updates
  • Blogs
  • Videos
  • Downloads
  • Careers
Taxation Central Ministry of Finance Income Tax Act, 1961

Income-tax (Nineteenth Amendment) Rules, 2023

28-Aug-2023 | G.S.R. 630(E)

Central Board of Direct Taxes has issued the Income-tax (Nineteenth Amendment) Rules, 2023, amending the provisions under the Income-tax Rules, 1962, effective from 28th August 2023.

As per the amendment, a new rule and forms have been introduced. After rule 12F, the following rules and forms have been inserted:

1. Rule 13: Procedure for Requisitioning Services and Making Reference under Section 132: Under this rule, the Principal Chief Commissioner, Chief Commissioner, Principal Director General, or Director General may approve:
a. Any person or entity whose services may be requisitioned for the purposes of clause (ii) of sub-section (2) of section 132.
b. Any person or entity or registered valuer to whom reference may be made for the purposes of clause (ii) of sub-section (9D) of section 132.
c. This approval can be based on an application from the concerned person/entity/valuer, or on a reference made by certain officials, or even initiated by these officials.

2. Rule 13A: Valuation under sub-section (9D) of section 132: This rule specifies the method for determining the fair market value of a property for the purpose of sub-section (9D) of section 132. The person/entity/registered valuer receiving the reference for valuation under this section needs to submit the valuation report in Form No. 6CA to the authorized officer.

3. Appendix II - Form No. 6C: This is a new form introduced, which serves as an application under section 132(2)/132(9D) of the Income Tax Act, 1961. This form is used for requisitioning services or making reference for valuation purposes.

4. Appendix II- Form No. 6CA: Report under section 132(9D) of the Income Tax Act, 1961

Upgrade to paid version to access the Notification, Circular & Rules along with the checklist

Get Legal Updates in your email

Request a Demo

Recent Posts in Corporate Laws

Corporate Laws

RBI issues the RBI (Local Area Banks – Financial Statements: Presentation and Disclosures) Third Amendment Directions, 2026

18-May-2026 | RBI/2026-27/92 DOR.MRG.REC.No.80/21-04-018/2026-27

RBI has issued the RBI (Local Area Banks – Financial Statements: Presentation and Disclosures) Third Amendment Directions, 2026 Thro

Read More
Corporate Laws

RBI issues the RBI (Commercial Banks – Financial Statements: Presentation and Disclosures) Sixth Amendment Directions, 2026

18-May-2026 | RBI/2026-27/91 DOR.MRG.REC.No.79/21-04-018/2026-27

RBI has issued the RBI (Commercial Banks – Financial Statements: Presentation and Disclosures) Sixth Amendment Directions, 2026. Thr

Read More
Corporate Laws

RBI issues the RBI (Commercial Banks – Prudential Norms on Capital Adequacy) Sixth Amendment Directions, 2026

18-May-2026 | RBI/2026-27/90 DOR.MRG.REC.No.78/21-01-002/2026-27

RBI has issued the RBI (Commercial Banks – Prudential Norms on Capital Adequacy) Sixth Amendment Directions, 2026. Through this amen

Read More
Corporate Laws

RBI issues the RBI (Regional Rural Banks - Classification, Valuation, and Operation of Investment Portfolio) Amendment Directions, 2026

18-May-2026 | RBI/2026-27/89 DOR.MRG.REC.No.77/00-00-001/2026-27

RBI has issued the RBI (Regional Rural Banks - Classification, Valuation, and Operation of Investment Portfolio) Amendment Directions, 2026.

Read More

Recent Posts

Corporate Laws

RBI issues the RBI (Local Area Banks – Financial Statements: Presentation and Disclosures) Third Amendment Directions, 2026

18-May-2026 | RBI/2026-27/92 DOR.MRG.REC.No.80/21-04-018/2026-27

RBI has issued the RBI (Local Area Banks – Financial Statements: Presentation and Disclosures) Third Amendment Directions, 2026 Thro

Read More
Corporate Laws

RBI issues the RBI (Commercial Banks – Financial Statements: Presentation and Disclosures) Sixth Amendment Directions, 2026

18-May-2026 | RBI/2026-27/91 DOR.MRG.REC.No.79/21-04-018/2026-27

RBI has issued the RBI (Commercial Banks – Financial Statements: Presentation and Disclosures) Sixth Amendment Directions, 2026. Thr

Read More
Corporate Laws

RBI issues the RBI (Commercial Banks – Prudential Norms on Capital Adequacy) Sixth Amendment Directions, 2026

18-May-2026 | RBI/2026-27/90 DOR.MRG.REC.No.78/21-01-002/2026-27

RBI has issued the RBI (Commercial Banks – Prudential Norms on Capital Adequacy) Sixth Amendment Directions, 2026. Through this amen

Read More
Corporate Laws

RBI issues the RBI (Regional Rural Banks - Classification, Valuation, and Operation of Investment Portfolio) Amendment Directions, 2026

18-May-2026 | RBI/2026-27/89 DOR.MRG.REC.No.77/00-00-001/2026-27

RBI has issued the RBI (Regional Rural Banks - Classification, Valuation, and Operation of Investment Portfolio) Amendment Directions, 2026.

Read More
Request a Demo

Request a Demo

By clicking Submit, you acknowledge that you have read and agree with the Privacy Policy

Complinity Logo Transparent

Complinity is a comprehensive cloud-based Compliance Management Software that helps track and monitor statutory and regulatory compliances.

Quick Links
  • Compliance Software
  • Regulatory Compliance Software
  • Statutory Compliance Software
  • Compliance Tracking Software
  • Legal Updates
Contact Info
Unit 266, 267 & 268, Tower B1
Spaze Itech Park, Sohna Road
Gurugram, Haryana 122018
connect@complinity.com
+91 8181 900 600

Request a Demo

© 2026 Complinity Technologies Private Limited. | Privacy Policy | Data Processing Addendum

Design & Developed By  Infinite IT Solutions

Request a Demo

By clicking Submit, you acknowledge that you have read and agree with the Privacy Policy
Powered by EssentialPlugin

Request a Demo

By clicking Submit, you acknowledge that you have read and agree with the Privacy Policy

Thank You for your interest in Complinity. Your CV has been forwarded to HR.
In case your profile is shortlisted, HR shall contact you.