CBDT Notifies ITR Forms for AY-2021-22.
CBDT notifies all ITR Forms 1 to 7 for AY 2021-22 vide Notification no. 21/2021 in G.S.R 242(E) dated 31/03/2021. To facilitate taxpayers & to minimize the compliance burden, no significant changes have been made in the ITR Forms this year as compared to last year’s Forms.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
New Delhi, the 31st March 2021
G.S.R. 242(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 Incometax Rules, 1962, namely:-
1. Short title and commencement. (1) These rules may be called the Income-tax (7th Amendment) Rules, 2021.
(2) They shall come into force with effect from the 1st day of April 2021.
2. In the Income-tax Rules, 1962 (hereinafter referred to as the principal rules), in rule 12, in sub-rule (1),
(b) in clause (a), in the proviso, (i) in sub-(ii) after sub-clause (vi), the following sub-clauses shall be inserted, namely:
(VIII) is a person in whose case payment or deduction of tax has been deferred under sub-section (2) of section 191 or sub-section (1C) of section 192
(c) in clause (ca), in the proviso, after sub-clause (V), the following sub-clause shall be inserted, namely: has an income of the nature specified in clause (vi) of sub-section (2) of section 17 on which tax is payable or deductible, as the case may be, under sub-section (2) of section 191 or sub-section (1C) of section 192
3. In the principal rules, in Appendix-II, for Forms SAHAJ ITR-1, ITR-2, ITR-3, SUGAM ITR-4, ITR-5, ITR-6, ITR-7, and ITR-V the following Forms shall, respectively, be substituted