CBDT Notifies Form and Manner for filing Updated Returns u/s 139(8A)
CBDT Notifies Form and Manner for filing Updated Returns u/s 139(8A) The Central Board of Direct Taxes (CBDT) vide Notification No. 48/2022 Dated 29th April 2022 notifies Form and Manner for filing Updated Returns u/s 139(8A). Updated return can be filed from the Financial Year 2019-20 [Assessment Year 2020-21] onwards. The return shall be filed in form no ITR-U The Notification is Given Below: G.S.R. 325(E).—In exercise of the powers conferred by sub-section (8A) of 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 (Eleventh Amendment) Rules, 2022. (2) They shall come into force from the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962 (hereinafter referred to as the principal rules), after rule 12AB, the following rule shall be...