Income-tax (Second Amendment) Rules, 2023 - 05/2023 - Income Tax

MINISTRY OF FINANCE (Department Of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 05/2023 New Delhi, the 14th February, 2023 G.S.R 95(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 (Second Amendment) Rules, 2023. (2) They shall come into force with effect from 1st day of April, 2023. 2. In the Income-tax Rules, 1962 , in Appendix-II, for Form ITR-7 , the following Form shall be substituted, namely:- [F.No. 370142/2/2023-TPL] P. AMRUTHA VARSHINI, Under Secy. Note : The principal rules were published vide notification S.O. 969(E), dated the 26th March, 1962 and last amended vide notification G.S.R. 91(E), dated the 10th February, 2023. -------------- Notes: 1. Corrigendum vide Notification No. 11/2023, dated 03-03-2023