The Income-tax (Thirtieth Amendment) Rules, 2023.
G.S.R. 908(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:-
- Short title and commencement.— (1) These rules may be called the Income-tax (Thirtieth Amendment) Rules, 2023.
(2) They shall come into force with effect from the 1st day of April, 2024; - In the Income-tax Rules, 1962 (hereinafter referred to as the principal rules), in rule 12.—
(i) in sub-rule (1), in the opening portion, for the figure “2023”, the figure “2024” shall be substituted;
(ii) in sub-rule (5), for the figures “2022”, the figures “2023” shall be substituted. - In the principal rules, in APPENDIX II, —
(i) for Form ITR-1 SAHAJ, the following Form shall be substituted, namely:
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