Income-tax (7th Amendment) Rules, 2021 - Amends Rule 12 - Return of income - Prescribes new ITR forms for the AY 2021-22 onwards

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..... rcise 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 (7th Amendment) Rules, 2021. (2) They shall come into force with effect from .....

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..... of the nature specified in clause (vi) of sub-section (2) of section 17 on which tax is payable or deductible, as the case may be, under sub-section (2) of section 191 or sub-section (1C) of section 192;. 3. In the principal rules , in Appendix-II , for Forms SAHAJ ITR-1 , ITR-2, ITR-3 , SUGAM ITR-4 , ITR-5 , ITR-6, ITR-7 and ITR-V the following Forms shall, respectively, be sub .....

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