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Income-tax (Fifth Amendment) Rules, 2024

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..... Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:- 1. (1) These rules may be called the Income-tax (Fifth Amendment) Rules, 2024. (2) They shall come into force on the 1st day of April, 2024. 2. In the Income-tax Rules, 1962, in Appendix-II, (a) for FORM ITR-V, the following FORM shall be substituted, namely: - "FORM ITR-V .....

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..... ccount number . Signature _____ Date of submission Source IP address System Generated Barcode/QR Code Instructions: 1. Please e- verify the electronically transmitted return data using Aadhaar OTP or Login to e-Filing account through Net-Banking login or EVC generated using Pre-Validated Bank Account/ Demat Account or EVC generated through Bank ATM. Alternately, you may send the duly .....

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..... in such cases the date of transmitting the data electronically shall be considered as the date of furnishing the return of income. 6. Where ITR data is electronically transmitted but ITR-V is submitted beyond the time-limit of 30 days of transmission of data- in such cases the date of ITR-V submission shall be treated as the date of furnishing the return of income and all consequences of late .....

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..... (-)Refundable (6-7) 8 Accreted Income & Tax Detail Accreted Income as per section 115TD 9 Additional Tax payable u/s 115TD 10 Interest payable u/s 115TE 11 Additional Tax and interest payable 12 Tax and interest paid 13 (+)Tax Payable /(-)Refundable (12-13) 14 Income Tax Return electronically transmitted on DD-MM-YYYY 00:00:00 from IP address __________________ and .....

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