Amendment Rules, 2024: Income-tax (First Amendment)
The Ministry of Finance, Department of Revenue, and the Central Board of Direct Taxes issued a notification on 24th January 2024, marked as G.S.R. 64(E). This notification exercises powers under sections 139 and 295 of the Income-tax Act, 1961, and introduces the Income-tax (First Amendment) Rules, 2024.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 24th January, 2024
G.S.R. 64(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 the Income-tax Rules, 1962, namely:-
1. Short title and commencement.— (1) These rules may be called the Income-tax (First Amendment) Rules, 2024.
(2) They shall come into force with effect from the 1st day of April, 2024.
2. In the Income-tax Rules, 1962, in Appendix-II, for Form ITR-6, the following Form shall be substituted, namely: —
| FORM | ITR-6 | INDIAN INCOME TAX RETURN [For Companies other than companies claiming exemption under section 11] (Please see rule 12 of the Income-tax Rules,1962) (Please refer instructions) |
Assessment Year | ||||||
| 2 | 0 | 2 | 4 | – | 2 | 5 | |||
[Notification No. 16/2024/F.No. 370142/49/2023-TPL]
SURBENDU THAKUR, Under Secy., Tax Policy and Legislation
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