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of <h1>CBDT Amends Income-tax Rules, Introduces New Form ITR-7 Effective April 2022 u/ss 139 and 295.</h1> The Central Board of Direct Taxes, under the Ministry of Finance, issued Notification No. 23/2022 on April 1, 2022, amending the Income-tax Rules, 1962. This amendment, known as the Income-tax (5th Amendment) Rules, 2022, involves changes to Appendix-II, specifically substituting a new Form ITR-7. These rules are enacted under the authority of section 139 and section 295 of the Income-tax Act, 1961, and became effective on April 1, 2022. The principal rules were initially published on March 26, 1962, and last amended on March 30, 2022.
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