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    Modes of filing of ITR: Amendments to Rule 12 of the Income Tax Rules 1962
    NotificationsIncome Tax
    Manner of disposal of application for advance ruling under Income Tax Act, 1961
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    NotificationsIncome Tax
    Modes of filing of ITR: Amendments to Rule 12 of the Income Tax Rules 1962
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    Electronic filing requirements expanded: audit liable taxpayers must file digitally; senior taxpayers retain flexible filing options.
    Rule 12 amendments require electronic filing for individuals and HUFs subject to audit under section 44AB, permitting filing via digital signature or electronic verification. For other taxpayers the permitted modes are digital signature, electronic transmission with verification code, or electronic filing followed by submission of Form ITR-V. Senior taxpayers are afforded additional flexibility: specified forms may be filed with digital signature, electronically with verification code, electronically with subsequent ITR-V submission, or on paper. The notification also substitutes ITR-1, ITR-3 and ITR-5.
    NotificationsIncome Tax
    Manner of disposal of application for advance ruling under Income Tax Act, 1961
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    Majority decision with third member nomination resolves member disagreements in advance ruling panels, enabling electronic pronouncement and communication.
    Amendments to the e advance rulings Scheme require the Board for Advance Rulings to consider responses, provide an opportunity of being heard by video conferencing or video telephony, pronounce the advance ruling and send it to the applicant and relevant authority. If Members differ on any point, the Principal Chief Commissioner (International Taxation) will nominate a Member from another Board and the majority opinion, including the nominated Member, will prevail in deciding the disputed point or points.

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      Income Tax

      Modes of filing of ITR: Amendments to Rule 12 of the Income Tax Rules 1962

      1 February, 2024

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      Notification No. 19/2024 - Dated: 31-1-2024 - Income-tax (Amendment ) Rules, 2024

      The notification outlines amendments to the Income-tax Rules 1962, specifically relating to rule 12 in sub-rule (3), detailing the conditions and manners for individuals and Hindu Undivided Families (HUFs) to furnish their income tax returns. Key points include:

      • Mandatory Electronic Filing: Individuals or HUFs whose accounts require auditing under section 44AB must file their returns electronically, either with a (A) digital signature or (B) through electronic verification.
      • Special Provisions for Seniors: Individuals aged 80 years or more can file returns in specific forms (SAHAJ or SUGAM) either with (A) digital signature or (B) through electronically with verification code or (C) through electronically and thereafter submitting the
        verification of the return in Form ITR-V; or (D) in paper form.
      • General Filing Options: Other cases allow for electronic filing with (A) digital signatures, (B) electronic data transmission with verification code, or (C) through electronically and thereafter submitting the verification of the return in Form ITR-V.

      This amendment aims to streamline tax return processes, enhancing security and efficiency through digital means while accommodating seniors with flexible filing options.

      Further this notification has substituted the Forms for filing of income tax return namely ITR-1, ITR-3 and ITR-5.

       

      Full Text:

      Notification No. 19/2024 - Dated: 31-1-2024 - Income-tax (Amendment ) Rules, 2024

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