Form ITR-1 SAHAJ for AY 2024-25: CBDT Notification No. 105/2023 dated 22.12.2023
Form ITR-1 SAHAJ for AY 2024-25: CBDT Notification No. 105/2023 dated 22.12.2023
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 22nd December, 2023
G.S.R. 908(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 Income-tax Rules, 1962, namely:-
1. Short title and commencement.— (1) These rules may be called the Income-tax (Thirtieth Amendment) Rules, 2023.
(2) They shall come into force with effect from the 1st day of April, 2024;
2. In the Income-tax Rules, 1962 (hereinafter referred to as the principal rules), in rule 12.—
(i) in sub-rule (1), in the opening portion, for the figure “2023”, the figure “2024” shall be substituted;
(ii) in sub-rule (5), for the figures “2022”, the figures “2023” shall be substituted.
3. In the principal rules, in APPENDIX II, —
(i) for Form ITR-1 SAHAJ, the following Form shall be substituted, namely:-
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