Notification of ITR-7 under section 139 of the Income-tax Act 1961
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: —
Go To Form on Page No. 45
Note:- The Income-tax Rules, 1962 were published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide notification S.O. 969 (E), dated the 26th March, 1962 and last amended vide notification GSR 83(E), dated the 31st January, 2024.
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