MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF DIRECT TAXES)

NOTIFICATION

New Delhi, the  27th March, 2024

G.S.R. 233(E).—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. (1) These rules may be called the Income-tax (Fifth Amendment) Rules, 2024.

 (2) They shall come into force on the 1^st day of April, 2024.

2. In the Income-tax Rules, 1962, in Appendix-II,  

(a) for FORM ITR-V, the following FORM shall be substituted, namely: —

[Notification No.  37/2024 F.No.370142/7/2024-TPL]   

SURBENDU THAKUR, Under Secy. Tax Policy and Legislation  

Note :  The Income-tax Rules, 1962 were published in the Gazette of India, Extraordinary, Part II, Section 3,  sub-section (i) vide notification number S.O. 969 (E), dated the 26th March, 1962 and last amended vide notification GSR 155(E), dated the 05^th March 2024.