MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF DIRECT TAXES)

NOTIFICATION

New Delhi, the 1st March, 2024

 G.S.R  153(E).—In exercise of the powers conferred by section 139 read with section 295 of the Incometax 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:-

1. Short title and commencement.— (1) These rules may be called the Income-tax (Third Amendment) Rules, 2024.

(2) They shall come into force on the 1^st day of April, 2024.

2. In the Income-tax Rules, 1962, in Appendix-II, for Form ITR-7, the following Form shall be substituted, namely: —

Form ITR-7

[Notification No. 24/2024/F. No. 370142/1/2024-TPL(Part-1)]

SURBENDU THAKUR, Under Secy.

Note:- The Income-tax Rules, 1962 were published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide notification S.O. 969 (E), dated the 26th March, 1962 and last amended vide notification GSR 83(E), dated the 31st January, 2024.