Income-tax (Third Amendment) Rules, 2024 – Notification of Form ITR-7 for AY 2024-2025
Income-tax (Third Amendment) Rules, 2024 – Notification of Form ITR-7 for AY 2024-2025
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 1st March, 2024
G.S.R 153(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 (Third Amendment) Rules, 2024.
(2) They shall come into force on the 1st day of April, 2024.
2. In the Income-tax Rules, 1962, in Appendix-II, for Form ITR-7, the following Form shall be substituted, namely: —
| “FORM | ITR-7 | 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] (Please see rule 12 of the Income-tax Rules, 1962) (Please refer instructions for guidance) |
Assessment Year | ||||||
| 2 | 0 | 2 | 4 | – | 2 | 5 | |||
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