Income-tax (Second Amendment) Rules, 2024 - Modes of filing of ITR and Substitution of ITR-2, ITR-3 and ITR-5 forms

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..... he 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 [ (1) These rules may be called the Income-tax (Second Amendment) Rules, 2024. ] (2) They shall come into force from the 1st d .....

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..... r electronic verification code; ( b ) Where total income assessable under the Act during the previous year of a person, being an individual of the age of eighty years or more at any time during the previous year, and who furnishes the return in Form number SAHAJ (ITR-1) or Form number SUGAM (ITR-4). ( A ) Electronically under digital signature; or .....

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..... shall be substituted, namely: - (c) for FORM ITR-5 , the following FORM shall be substituted, namely: - [F. No. 370142/47/2023-TPL] SURBENDU THAKUR, Under Secy. Tax Policy and Legislation Note: - The principal rules were published vide notification S.O. 969 (E), dated the 26th March, 1962 and last amended vide notification GSR 64(E), dated the 24th January 2024 . .....

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