(1) These rules may be called the Income-tax (5th Amendment) Rules, 2022.Ģ. 252(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:. : New ITR Forms 7 applicable for FY 2021-22/ AY 2022-23 notified please refer Notification 21/2022)ĬBDT Income Tax Notification 23/2022 dt. In the principal rules, in Appendix-II, for Forms SAHAJ ITR-1, ITR-2, ITR-3, SUGAM ITR4, ITR-5, ITR-6, ITR-V and ITR- Ack, the following Forms shall, respectively, be substituted, namely:- (contd.
(b) in sub-rule (5), for the figure “2020”, the figure “2021” shall be substituted.ģ. (a) in sub-rule (1), in the opening portion, for the figure “2021”, the figure “2022” shall be substituted In the Income-tax Rules, 1962 (hereinafter referred to as the principal rules), in rule 12,– (2) They shall come into force with effect from the 1st day of April, 2022.Ģ. (1) These rules may be called the Income-tax (fourth Amendment) Rules, 2022. G.S.R 231(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:. : New ITR Forms applicable for FY 2021-22/ AY 2022-23 notified (ITR 1 Sahaj, 2, 3, 4 Sugam, 5, 6) ITR-7: For persons including companies required to furnish return under sections 139(4A) or 139(4B) or 139(4C) or 139(4D) only.ĬBDT Income Tax Notification 21/2022 dt. ITR-6: For Companies other than companies claiming exemption under section 11.
ITR-5: For persons other than- (i) individual, (ii) HUF, (iii) company and (iv) person filing Form ITR-7. Not for an individual who is either Director in a company or has invested in unlisted equity shares or if income-tax is deferred on ESOP or has agricultural income more than Rs. 50 lakh and having income from business and profession which is computed under sections 44AD, 44ADA or 44AE. ITR-4 Sugam: For Individuals, HUFs and Firms (other than LLP) being a resident having total income upto Rs. ITR-3: For individuals and HUFs having income from profits and gains of business or profession.
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