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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Income tax rules amended - substitution of multiple ITR forms and related rule updates, effective 1 April 2022.</h1> 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.

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