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    <description>The Income-tax (Fifth Amendment) Rules, 2024, introduced through this notification, come into effect from April 1, 2024. The key amendment highlighted in the notification revolves around the substitution of two forms within Appendix-II of the Income-tax Rules, 1962 i.e. Substitution of FORM ITR-V and Substitution of FORM ITR-Ack.</description>
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