The Ministry of Finance (MoF) on March 02, 2024, published the Income-tax (Third Amendment) Rules, 2024 to further amend the Income-tax Rules, 1962
This shall come into force on April 01, 2024
The following has been amended namely: -
• The Form ITR- 7 which specifies “Indian 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]” has been substituted.
[Notification No. G.S.R 153(E)]