Income Tax (fourth Amendment) Rules, 2022: ITR forms for FY 2022-23/ AY 2023-24 vide Notification No. 21/2022

Income Tax (fourth Amendment) Rules, 2022: ITR forms for FY 2022-23/ AY 2023-24 vide Notification No. 21/2022

CBDT notifies ITR Forms SAHAJ ITR-1, ITR-2, ITR-3, SUGAM ITR4, ITR-5, ITR-6, ITR-V and ITR- Ack for Assessment Year 2023-24/Financial Year 2022-23 vide Notification No. 21/2022 Dated 30th March, 2022.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)

NOTIFICATION 

New Delhi, the 30th March, 2022

G.S.R 231(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 (fourth Amendment) Rules, 2022.

(2) They shall come into force with effect from the 1st day of April, 2022.

2. In the Income-tax Rules, 1962 (hereinafter referred to as the principal rules), in rule 12,––

(a) in sub-rule (1), in the opening portion, for the figure “2021”, the figure “2022” shall be substituted;

(b) in sub-rule (5), for the figure “2020”, the figure “2021” shall be substituted.

3. In the principal rules, in Appendix-II, for Forms SAHAJ ITR-1, ITR-2, ITR-3, SUGAM ITR4, ITR-5, ITR-6, ITR-V and ITR- Ack, the following Forms shall, respectively, be substituted, namely:—

[Notification No. 21/2022] [F.No. 370142/8/2022-TPL]
SHEFALI SINGH, Under Secy., Tax Policy and Legislation

Note : The principal rules were published vide notification S.O. 969 (E), dated the 26th March, 1962 and last amended vide notification GSR 229(E), dated the 29th March, 2022.