MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
Notification No. 21/2022
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:—
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