The Central Board of Direct Taxes, (CBDT) on February 13, 2023, published the Income-tax (First Amendment) Rules, 2023 to further amend the Income-tax Rules, 1962.
This shall come into force on April 01, 2023.
The following amendments have been made namely: -
• In Rule 12 which states “Return of Income”
(a) in sub-rule (1), in the opening portion, for the figures “2022”, the figures “2023” shall be substituted.
(b) in sub-rule (5), for the figures “2021”, the figures “2022” shall be substituted.
• in the Appendix- II The following forms shall be substituted namely: -
Forms ITR-1 SAHAJ, ITR-2, ITR-3, ITR-4 SUGAM, ITR-5, ITR-6, ITR-V, and Indian Income Tax Return Acknowledgement.
Disclaimer: refer to the document to view the substituted forms.
[Notifcation No. G.S.R 91(E)]
