Changes in the Income-tax Return Forms 2, 3 and 5

Changes in the Income-tax Return Forms 2, 3 and 5 as per the amendments in the provisions of the Income-tax Act, 1961 and in the Income-tax Rules, 1962 in consequence of the Finance Act, 2023

G.S.R. 83(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 Income-tax Rules, 1962, namely:-

1. Short title and commencement.—
   (1) These rules may be called the Income-tax (Amendment) Rules, 2024.
   (2) They shall come into force from the 1st day of April, 2024.
   
2. In the Income-tax Rules, 1962 (herein after referred to as the principal rules), in rule 12, in sub-rule (3), in the Table, for Sl. No. 1 and entries thereto, the following Sl. No. and entries shall be substituted, namely: —

Go To ITR Form on Page No. 149

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