The Government has made some new rules which are applicable from 1st April 2023 i.e from the new financial year
source https://www.caclubindia.com/articles/new-income-tax-rules-wef-1st-april-2023-49425.asp
source https://www.caclubindia.com/articles/new-income-tax-rules-wef-1st-april-2023-49425.asp
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