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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: new ITR forms and schedules effective 1 April 2023, expanded filing and disclosure requirements.</h1> The Central Board of Direct Taxes issued the Income tax (First Amendment) Rules, 2023, effective 1 April 2023, amending rule 12 and substituting Appendix II by replacing ITR 1 SAHAJ, ITR 2, ITR 3, ITR 4 SUGAM, ITR 5, ITR 6, ITR V and the Income Tax Return Acknowledgement with new, expanded forms and schedules for filing returns for assessment year 2023 24.

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