Income-tax (Thirtieth Amendment) Rules, 2023 - New ITR forms - Form ITR-1 SAHAJ and Form ITR-4 SUGAM - 105/2023 - Income Tax

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 105/2023 New Delhi, the 22nd December, 2023 G.S.R. 908(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 (Thirtieth Amendment) Rules, 2023. (2) They shall come into force with effect from the 1st day of April, 2024; 2. In the Income-tax Rules, 1962 (hereinafter referred to as the principal rules), in rule 12 . (i) in sub-rule (1), in the opening portion, for the figure 2023 , the figure 2024 shall be substituted; (ii) in sub-rule (5), for the figures 2022 , the figures 2023 shall be substituted. 3. In the principal rules , in APPENDIX II, (i) for Form ITR-1 SAHAJ , the following Form shall be substituted, namely:- (ii) for Form ITR-4 SUGAM , the following Form shall be substituted, namely:- [F. No. 370142/45/2023-TPL (Part-I)] SURBENDU THAKUR, Under Secy. Tax Policy Legislation Note: The principal rules were published vide notification number S.O.s 969(E) dated the 26th March, 1961 and last amended vide notification number G.S.R. 900 dated the 19th December, 2023.