Income-tax (fourth Amendment) Rules, 2022 - 21/2022 - Income Tax

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 21/2022 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 ITR-4, ITR-5, ITR-6, ITR-V and ITR- Ack, the following Forms shall, respectively, be substituted, namely:- Forms SAHAJ ITR-1 ITR-2 ITR-3 SUGAM ITR-4 ITR-5 ITR-6 ITR-V ITR- Ack [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 .