The Ministry of Finance (MoF) on February 21, 2024, issued a corrigendum to Income-tax (Amendment) Rules, 2024.
The following has been stated-
•On 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.
•On page number 171, in Form ITR-2, in Schedule 80DD, a new column, “Amount (Rs.)” shall be inserted and accordingly, for Schedule 80DD, the following schedule shall be substituted.
•On page number 229, in Form ITR-3, in Schedule 80DD, a new column, “Amount (Rs.)” shall be inserted and accordingly, for Schedule 80DD, the following schedule shall be substituted.
•On page number 230, in Form ITR-3, in Schedule 80U, a new column, “Amount (Rs.)” shall be inserted and accordingly, for the Schedule 80U, the following schedule shall be substituted.
[Notification No. G.S.R. 120(E)]
