New ITR forms ITR 1 SAHAJ and ITR 4 SUGAM replace prior versions; effective April 1, 2024. The Central Board of Direct Taxes issues the Income-tax (Thirtieth Amendment) Rules, 2023, effective April 1, 2024, substituting the existing APPENDIX II forms by replacing Form ITR-1 SAHAJ and Form ITR-4 SUGAM with new versions. The new ITR-1 and ITR-4 specify eligibility exclusions, collect PAN, Aadhaar and filing particulars, provide schedules for salary, house property, other sources, presumptive business computation, deductions, tax computation, TDS/TCS and advance tax, bank details for refunds, and verification requirements.
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New ITR forms ITR 1 SAHAJ and ITR 4 SUGAM replace prior versions; effective April 1, 2024.
The Central Board of Direct Taxes issues the Income-tax (Thirtieth Amendment) Rules, 2023, effective April 1, 2024, substituting the existing APPENDIX II forms by replacing Form ITR-1 SAHAJ and Form ITR-4 SUGAM with new versions. The new ITR-1 and ITR-4 specify eligibility exclusions, collect PAN, Aadhaar and filing particulars, provide schedules for salary, house property, other sources, presumptive business computation, deductions, tax computation, TDS/TCS and advance tax, bank details for refunds, and verification requirements.
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