TMI BlogIncome-tax (Fifth Amendment) Rules, 2024X X X X Extracts X X X X X X X X Extracts X X X X ..... entral Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962 , namely:- 1. (1) These rules may be called the Income-tax (Fifth Amendment) Rules, 2024. (2) They shall come into force on the 1st day of April, 2024. 2. In the Income-tax Rules, 1962 , in Appendix-II , (a) for FORM ITR-V , the following FORM shall be substituted, namely: - FORM ITR-V INDIAN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmission Source IP address System Generated Barcode/QR Code Instructions: 1. Please e- verify the electronically transmitted return data using Aadhaar OTP or Login to e-Filing account through Net-Banking login or EVC generated using Pre-Validated Bank Account/ Demat Account or EVC generated through Bank ATM. Alternately, you may send the duly signed (preferably in blue ink) Form ITRV to Centralis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be considered as the date of furnishing the return of income. 6. Where ITR data is electronically transmitted but ITR-V is submitted beyond the time-limit of 30 days of transmission of data- in such cases the date of ITR-V submission shall be treated as the date of furnishing the return of income and all consequences of late filing of return under the Act shall follow. . (b) for FORM ITR- Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able u/s 115TE 11 Additional Tax and interest payable 12 Tax and interest paid 13 (+)Tax Payable /(-)Refundable (12-13) 14 Income Tax Return electronically transmitted on DD-MM-YYYY 00:00:00 from IP address __________________ and verified by__________________________ having PAN_________________ on ______________________using * paper ITR-Verification Form /Electronic Verification Code _____________ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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