The Ministry of Finance (MoF) on February 21, 2024, issued a corrigendum in the Income-tax (Second Amendment) Rules, 2024, notified vide notification no. G.S.R. 83( E) dated January 31, 2024.
The following corrigendum has been stated:
• At page number 148, in item 1, for the bracket, figures and words “(1) These rules may be called the Income-tax (Amendment) Rules, 2024.”, the bracket, figures and words “(1) These rules may be called the Income-tax (Second Amendment) Rules, 2024.” shall be substituted.
• At page number 171, in Form ITR-2, in Schedule 80DD, a new column, “Amount (Rs.)” shall be inserted and accordingly, for Schedule 80DD, the schedule has been substituted.
• At page number 230, in Form ITR-3, in Schedule 80U, a new column, “Amount (Rs.)” shall be inserted and accordingly, for Schedule 80U, the schedule has been substituted.
• At page number 271, in Form ITR-5, in schedule CG, in row B, in sub-row (1), in item (d), for the figures, letters and symbols “54EC/54G/54GA”, the figures, letters and symbols “54D/54EC/54G/54GA” shall be substituted.
• At page number 274, in Form ITR-5, in Schedule CG, in row B, in sub-row (10), in the table below item (a), in row (ii), for the figures, letters and symbols “54D/54G/54GA/54GB”, the figures, letters and symbols “54D/54G/54GA” shall be substituted.
[Notification No. G.S.R. 120(E)]
