Income-tax Rules amendment updates return forms and their applicability, replacing ITR-1 to ITR-8 and revising commencement. The Central Board of Direct Taxes, under Section 295, issues the Income-tax (Sixth Amendment) Rules, 2008, effective from the prescribed commencement date, substituting date references in rule 12 sub-rules (1) and (5) and replacing Appendix-II by substituting Forms ITR-1 through ITR-8 with updated forms and instructions specifying each form's taxpayer class and applicability, including the exclusion of ITR-7 from e-filing.
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Income-tax Rules amendment updates return forms and their applicability, replacing ITR-1 to ITR-8 and revising commencement.
The Central Board of Direct Taxes, under Section 295, issues the Income-tax (Sixth Amendment) Rules, 2008, effective from the prescribed commencement date, substituting date references in rule 12 sub-rules (1) and (5) and replacing Appendix-II by substituting Forms ITR-1 through ITR-8 with updated forms and instructions specifying each form's taxpayer class and applicability, including the exclusion of ITR-7 from e-filing.
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