Income-tax (First Amendment) Rules, 2024

Jan 29, 2024 | by TeamLease RegTech Legal Research Team

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Finance & Taxation Compliance The Central Board of Direct Taxes (CBDT) on January 24, 2024, notified the Income-tax (First Amendment) Rules, 2024 further to amend the Income-tax Rules, 1962.

The following has been stated: -

•In the Income-tax Rules, 1962, in Appendix-II, Form ITR-6, has been substituted. It’s about Indian Income Tax Return [For Companies other than companies claiming exemption under section 11] (Please see rule 12 of the Income-tax Rules,1962)

They shall come into force with effect from April 01, 2024.

The detailed notification is given in the document attached below.

[Notification No. G.S.R. 64(E)]

View Document 1