Income-tax (1st Amendment) Rules, 2020

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..... ction 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 (1st Amendment) Rules, 2020. (2) They shall come into force with effect from the 1st day o .....

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..... (VI) owns a house property in joint-ownership with two or more persons. ; (b) in sub-rule (5), for the figures 2018 , the figures 2019 shall be substituted. 3. In the principal rules , in Appendix II , for Form Sahaj (ITR-1) and Sugam (ITR-4) , the following Forms shall, respectively, be substituted, namely:- [F. No. 370142/32/2019-TPL .....

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