Income-tax (First Amendment) Rules, 2023

Income-tax (First Amendment) Rules, 2023 – Forms ITR-1 SAHAJ, ITR-2, ITR-3, ITR-4 SUGAM, ITR-5, ITR-6, ITR-V and I-ITR Acknowledgement for AY 2023-2024: Notification No. 04/2023 dated 10.02.2023

MINISTRY OF FINANCE
(Department Of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION

New Delhi, the 10th February, 2023

G.S.R 91(E).—In exercise of the powers conferred by section 139 read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:-

1. Short title and commencement.— (1) These rules may be called the Income-tax (First Amendment) Rules, 2023.

(2) They shall come into force with effect from the 1st day of April, 2023.

2. In the Income-tax Rules, 1962 (hereinafter referred to as the principal rules), in rule 12,-

(a) in sub-rule (1), in the opening portion, for the figures “2022”, the figures “2023” shall be substituted.

(b) in sub-rule (5), for the figures “2021”, the figures “2022” shall be substituted.

3. In the principal rules, in Appendix-II, for Forms ITR-1 SAHAJ, ITR-2, ITR-3, ITR-4 SUGAM, ITR-5, ITR-6, ITR-V and Indian Income Tax Return Acknowledgement, the following Forms shall, respectively, be substituted, namely:—

[Notification No. 04/2023/F.No. 370142/51/2022-TPL]
RAMAN CHOPRA, Jt. Secy.

Note : The principal rules were published vide notification S.O. 969 (E), dated the 26th March, 1962 and last amended vide notification GSR 769(E), dated the 7th October, 2022.

Source: Income Tax