Home Circulars & Notifications CBDT Notifies Income Tax (Eleventh Amendment) Rules, 2022

CBDT Notifies Income Tax (Eleventh Amendment) Rules, 2022

419
CBDT Notifies Income Tax (Eleventh Amendment) Rules, 2022
Spread the love
  •  
  •  
  •  
  •  
  •  
  •  
  •  

The Central Board of Direct Taxes (CBDT) on Friday has notified the Income tax Amendment (11th Amendment) Rules, 2022.

The amendment provides that following class of persons shall file return of income relating to the assessment year commencing on the 1st April, 2020 and subsequent assessment years, in the Form ITR-U Electronically under digital signature.

  1. Individual, or Hindu undivided family or a firm or limited liability partnership or an association of persons or a body of individuals, whether incorporated or not, or a local authority or an artificial juridical person in whose case accounts are required to be audited under section 44AB of the Act or a Company or a political party required to furnish a return in Form ITR-7.
  2. Individual, or Hindu undivided family, or firm, or limited liability partnership, or an association of persons or a body of individuals, whether incorporated or not, or a local authority or an artificial juridical person, or a person required to file a return under sub-section (4A) or sub-section (4B) or sub-section (4C) or sub-section (4D) of section 139, other than a person mentioned in column (2) of Sl. No. (1) above.

Read Here:

Fullscreen Mode

LEAVE A REPLY

Please enter your comment!
Please enter your name here