Income-tax (7th Amendment) Rules, 2021 - Amends Rule 12 - Return of income - Prescribes new ITR forms for the AY 2021-22 onwards

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..... ection 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 (7th Amendment) Rules, 2021. (2) They shall come into force with effect from the 1st day of April, 2021. 2. In the Income-t .....

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..... section 17 on which tax is payable or deductible, as the case may be, under sub-section (2) of section 191 or sub-section (1C) of section 192;." 3. In the principal rules, in Appendix-II, for Forms SAHAJ ITR-1, ITR-2, ITR-3, SUGAM ITR-4, ITR-5, ITR-6, ITR-7 and ITR-V the following Forms shall, respectively, be substituted, namely:- F.No. 370142/5/2021-TPL] SHEFALI SINGH, Under Secy., Tax Policy .....

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