Income-tax (Second Amendment) Rules, 2024 - Modes of filing of ITR and Substitution of ITR-2, ITR-3 and ITR-5 forms

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....read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend Income-tax Rules, 1962, namely:- 1. Short title and commencement.-- 1[(1) These rules may be called the Income-tax (Second Amendment) Rules, 2024.] (2) They shall come into force from the 1st day of April, 2024. 2. In the Income-tax Rules, 1962 (....

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....AM (ITR-4). (A) Electronically under digital signature; or (B) Transmitting the data electronically in the return under electronic verification code; or (C) Transmitting the data in the return electronically and thereafter submitting the verification of the return in Form ITR-V; or (D) Paper form; (c) In any other case (A) Electronically under digital signature; or (B) Transmitting the data....