Income Tax: CBDT notifies Changes in ITR 2, 3 and 5
The Central Board of Direct Taxes (CBDT) has notified Changes in Income Tax Returns form 2, 3 and 5 via issuing Notification.
The Notification Read as follows:
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.
These rules may be called the Income-tax (Amendment) Rules, 2024. They shall come into force from the 1st day of April 2024.
In the Income-tax Rules, 1962 (hereinafter referred to as the principal rules), in rule 12, in sub-rule (3), in the Table, for Sl. No. 1 and entries thereto, the following Sl. No. and entries shall be substituted, namely: –
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