Income-tax (First Amendment) Rules, 2023 - 04/2023 - Income Tax

MINISTRY OF FINANCE (Department Of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 04/2023 New Delhi, the 10th February, 2023 G.S.R 91(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, 2023. (2) They shall come into force with effect from the 1st day of April, 2023. 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 figures 2022 , the figures 2023 shall be substituted. (b) in sub-rule (5), for the figures 2021 , the figures 2022 shall be substituted. 3. In the principal rules , in Appendix-II , for Forms ITR-1 SAHAJ , ITR-2 , ITR-3 , ITR-4 SUGAM , ITR-5 , ITR-6 , ITR-V and Indian Income Tax Return Acknowledgement, the following Forms shall, respectively, be substituted, namely:- [F. No. 370142/51/2022-TPL] RAMAN CHOPRA, Jt. Secy. Note : The principal rules were published vide notification S.O. 969 (E), dated the 26th March, 1962 and last amended vide notification GSR 769(E), dated the 7th October, 2022. ************** NOTES:- 1. For Further Amendment See NOTIFICATION NO. 8/2023 dated 28-02-2023