Income tax (Second Amendment) Rules, 2023

Feb 15, 2023 | by TeamLease RegTech Legal Research Team

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Finance & Taxation Compliance The Central Board of Direct Taxes, (CBDT) on February 14, 2023, published the Income-tax (Second Amendment) Rules, 2023 to further amend the Income-Tax Rules 1962.

This shall come into force on April 01, 2023.

The following have been amended namely: -

• In Appendix-II, for Form ITR-7 which states “India Income Tax Return [For persons including companies required to furnish return under sections 139(4A) or 139(4B) or 139(4C) or 139(4D) only]” the said Form shall be substituted.

Disclaimer: refer to the document to view the Substituted form.

[Notification No. G.S.R 95(E)]

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