![]() (b) in sub-rule (5), for the figures “2021”, the figures “2022”shall be substituted.ģ. (a) in sub-rule (1), in the opening portion, for the figures “2022”, the figures “2023”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, 2023.Ģ. Short title and commencement.-(1) These rules may be called the Income-tax (First Amendment) Rules, 2023. G.S.R 91(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 the Income-tax Rules, 1962, namely:-ġ. 21/2022-Income Tax | Dated: 30th March, 2022Īlso Read: Rule 12 of Income Tax Rules wef | ITR | AY 2023-24 Last Year CBDT notifies ITR for AY 2022-23 on 30th March 2023 vide Notification No. CBDT notifies Format & Particulars of Income Tax Return Forms ( ITR-1 SAHAJ, ITR-2, ITR-3, ITR-4 SUGAM, ITR-5, ITR-6, ITR-V) and Income Tax Return Acknowledgement (ITR-V) for Assessment Year 2023-24/Financial Year 2022-23 vide Notification No.
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