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MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 31st March, 2021 G.S.R. 242(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
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FAQ :
These rules come into force with effect from the 1st day of April, 2021.
Rule 12 of the Income-tax Rules, 1962 has been amended.
New conditions have been inserted for persons in whose case tax has been deducted under section 194N, or where payment or deduction of tax has been deferred under sub-section (2) of section 191 or sub-section (1C) of section 192.
Yes, the forms in Appendix-II, including ITR-1, ITR-2, ITR-3, ITR-4, ITR-5, ITR-6, ITR-7, and ITR-V, have been substituted with revised versions.
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Notification No : 21/2021Published in Income Tax
Source : https://www.incometaxindia.gov.in/communications/notification/notification_21_2021.pdf