Notification No. 83/2021 Omits ITR-8 Form for Fringe Benefits Under Rule 130, Effective from 2008-2010 Assessment Years.
The document refers to a form previously used for individuals not required to file an income tax return but obligated to file a return for fringe benefits. This form, known as ITR-8, was applicable for the assessment years 2008-2009 and 2009-2010. However, it has been omitted as per Notification No. 83/2021 dated July 29, 2021, under Rule 130. The form served as a standalone document specifically for reporting fringe benefits for those not filing regular income tax returns.