Incoma -tax (second Amendment)Rules,2023

MINISTRY OF FINANCE
(Department Of Revenue)

(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION

New Delhi, the 14th February, 2023

G.S.R 95(E).β€”In exercise of the powers conferred by section 139 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 the Income-tax Rules, 1962, namely:-
1. Short title and commencement β€” (1) These rules may be called the Income-tax (Second Amendment)
Rules, 2023.
(2) They shall come into force with effect from 1st day of April, 2023.
2. In the Income-tax Rules, 1962, in Appendix-II, for Form ITR-7, the following Form shall be substituted,
namely:β€”

 

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