India's Central Board of Direct Taxes has published Notification No. 92/2021 of 10 August 2021. The notification contains the Income Tax (23rd Amendment) Rules 2021, which provides for the insertion of a new rule in relation to Section 115JB of the Income Tax Act 1961 regarding the minimum alternative tax and the relief from tax provided by Section 115JB(2D). Section 115JB(2D) was added by the…