Income-tax (First Amendment) Rules, 2024: Income Tax Notification No. 16/2024/ F.No. 370142/49/2023-TPL
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 24th January, 2024
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: —
| “FORM | ITR-6 |
INDIAN INCOME TAX RETURN |
Assessment Year |
||||||
| 2 | 0 | 2 | 4 | – | 2 | 5 | |||
:: :: :: ::
[Notification No. 16/2024/F.No. 370142/49/2023-TPL]
SURBENDU THAKUR, Under Secy., Tax Policy and Legislation
COMMENTS