Income-tax (5th Amendment) Rules, 2022 - 23/2022 - Income Tax

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 23/2022 New Delhi, the 1st April, 2022 INCOME-TAX G.S.R. 252(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 (5 th 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 , in Appendix-II , for Form ITR-7, the following Form shall be substituted, namely:- [F. No. 370142/8/2022-TPL-Pt.VII] SHEFALI SINGH, Under Secy. Note : - The principal rules were published vide notification S.O. 969 (E), dated the 26th March, 1962 and last amended vide notification GSR 231(E), dated the 30th March, 2022 .