Income tax rules amended - substitution of multiple ITR forms and related rule updates, effective 1 April 2022. Notification amends the Income tax Rules, 1962 effective 1 April 2022: updates year references in rule 12 and substitutes, in Appendix II, revised Forms SAHAJ ITR 1, ITR 2, ITR 3, SUGAM ITR 4, ITR 5, ITR 6, ITR V and ITR Ack for Assessment Year 2022 23, under powers conferred by section 139 read with section 295 of the Income tax Act.