Income-tax (5th Amendment) Rules, 2022 w.e.f 01.04.2022 – Form ITR-7 for A.Y. 2023-24 / F.Y. 2022-23: Notification No. 23/2022 dated 1st April, 2022
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 1st April, 2022
G.S.R. 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:-
1. Short title and commencement.— (1) These rules may be called the Income-tax (5th Amendment) Rules, 2022.
(2) They shall come into force with effect from the 1st day of April, 2022.
2. In the Income-tax Rules, 1962, in Appendix-II, for Form ITR-7, the following Form shall be substituted, namely:—
[Notification No. 23/2022/F. No. 370142/8/2022-TPL-Pt.VII]
SHEFALI SINGH, Under Secy.
Note :- The principal rules were published vide notification S.O. 969 (E), dated the 26th March, 1962 and last amended vide notification GSR 231(E), dated the 30th March, 2022.
Source: www.incometaxindia.gov.in
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