The Central Board of Direct Taxes (CBDT) has notified Income-tax (Thirtieth Amendment) Rules, 2023. The amendment contains the below listed changes:
- in rule 12, sub-rule (1) (Return of Income), in the opening portion, the figure “2023” is substituted by the figure “2024”,
- in rule 12, sub-rule (5) (Return of Income), for the figures “2022” is substituted by the figures “2023”,and
- substitution of Form ITR-1 SAHAJ and Form ITR-4 SUGAM, in APPENDIX II.
This amendment shall come into force with effect from 01 April 2024.