CBDT notifies ITR forms for FY 2022-23

Last updated: 01 April 2022

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The Central Board of Direct Taxes (CBDT) has issued a notification introducing new Income Tax Return (ITR) forms. These amendments, effective from 1st April 2022, update the existing Income-tax Rules, 1962. The notification specifies updated figures for the assessment years and replaces several existing ITR forms with new versions.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 30th March, 2022

G.S.R 231(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 (fourth 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 (hereinafter referred to as the principal rules), in rule 12,-

(a) in sub-rule (1), in the opening portion, for the figure “2021”, the figure “2022” shall be substituted;
(b) in sub-rule (5), for the figure “2020”, the figure “2021” shall be substituted.

3. In the principal rules, in Appendix-II, for Forms SAHAJ ITR-1, ITR-2, ITR-3, SUGAM ITR4, ITR-5, ITR-6, ITR-V and ITR- Ack, the following Forms shall, respectively, be substituted, namely:-

Download Income-tax (fourth Amendment) Rules, 2022

FAQ :

The notification announces the new Income Tax Return (ITR) forms for the Financial Year 2022-23.

These rules come into force with effect from the 1st day of April, 2022.

The Income-tax Rules, 1962 have been amended by the Income-tax (fourth Amendment) Rules, 2022.

Several existing ITR forms, including ITR-1, ITR-2, ITR-3, ITR-4, ITR-5, ITR-6, ITR-V, and ITR-Ack, have been substituted with new forms.

In sub-rule (1) of rule 12, the figure '2021' has been substituted with '2022', and in sub-rule (5), the figure '2020' has been substituted with '2021'.