Changes in the Income-tax Return Form 6

Changes in the Income-tax Return Form 6 as per the amendment 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. 64(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, 2024.
   (2) They shall come into force with effect from the 1st day of April, 2024.
   
2. In the Income-tax Rules, 1962, in Appendix-II, for Form ITR-6, the following Form shall be substituted, namely: —

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