The Central Board of Direct Taxes (CBDT) on April 04, 2024, issued the notification regarding the Functionalities to file commonly used ITRs enabled by CBDT on April 01, 2024.
The following has been stated namely: -
• Taxpayers have been facilitated to file their Income Tax Returns (ITRs) for the Assessment Year 2024-25 from April 01, 2024 onwards.
• The ITRs commonly used by taxpayers are available on the e-filing portal from April 01, 2024, onwards for taxpayers to file their Returns.
• Companies will also be able to file their ITRs through ITR-6 from April 01 onwards.
• To facilitate the e-Return Intermediaries (ERI), the JSON Scheme for ITR-1, ITR-2, ITR-4 and ITR-6 and Schema of Tax Audit Reports have also been made available for A.Y. 2024-25. The same can be accessed under the downloads section of the e-filing portal.
• Thus, taxpayers have been enabled to file ITR-1, ITR-2, ITR-4, and ITR-6 for A.Y. 2024-2025 on the e-filing portal from April 01, 2024.