Income-tax (7th Amendment) Rules, 2021 - Amends Rule 12 - Return of income - Prescribes new ITR forms for the AY 2021-22 onwards - 21/2021 - Income Tax Act, 1961
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Income-tax rules: new ITR forms prescribed for AY 2021-22; eligibility expanded to include 194N TDS and deferred tax cases. The Income-tax (7th Amendment) Rules, 2021 amend Rule 12 effective 1 April 2021 to add persons whose tax has been deducted under section 194N and persons with deferred payment or deduction of tax under employer/payer deferment provisions to the return filing provisos, and substitute revised ITR forms (SAHAJ/ITR 1, ITR 2, ITR 3, SUGAM/ITR 4, ITR 5, ITR 6, ITR 7 and ITR V) in Appendix II for Assessment Year 2021 22 onwards.
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Provisions expressly mentioned in the judgment/order text.
Income-tax rules: new ITR forms prescribed for AY 2021-22; eligibility expanded to include 194N TDS and deferred tax cases.
The Income-tax (7th Amendment) Rules, 2021 amend Rule 12 effective 1 April 2021 to add persons whose tax has been deducted under section 194N and persons with deferred payment or deduction of tax under employer/payer deferment provisions to the return filing provisos, and substitute revised ITR forms (SAHAJ/ITR 1, ITR 2, ITR 3, SUGAM/ITR 4, ITR 5, ITR 6, ITR 7 and ITR V) in Appendix II for Assessment Year 2021 22 onwards.
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