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[Notification No. 49/2022/F.No.370142/6/2022-TPL] [Notification No. 85/2022/F. No. 300196/17/2022-ITA-I]

[भाग II—खण् ड 3(i)] भारत का राजपत्र : ऄसाधारण 5

  1. धारा 89के ऄधीन राहत जजसका दािा पहले जििरणी मेंनहीं दकया गया है [ईसके जलए धारा
    140 ख (2) के ऄधीन राहत की ऄनुमजत नहीं है]
    रुपए
    सत्यापन
    मैं,___ पुत्र/पुत्री सत्यजनष्ठा सेघोर्णा करता हंदक मेरेसिोत्तम ज्ञान और जिश्वास केऄनुसार, जििरणी
    मेंदी गइ जानकारी सही और पूणडहैऔर अयकर ऄजधजनयम, 1961 केईपबंधों केऄनुसार है। मैंअगेघोर्णा करता हंदक मैंहं आस
    जििरणी को __
    (इ-फाआहलग ईपयोजगता मेंप्रदान करनेकेजलए ड्रॉप डाईन) केरूप मेंऄपनी क्षमता मेंबना रहा हंऔर
    मैंआस जििरणी को बनानेऔर आसेसत्याजपत करनेकेजलए भी सक्षम हं। मेरेपास स्ट्थायी खाता संख्या है। (कृ पया जनदेि देखें)।
    तारीख: हस्ट्ताक्षर:’.
    [ऄजधसूचना सं. 48/2022/फा. सं.370142/18/2022-टीपीएल(भाग-1)]
    िेफाली हसह, ऄिर सजचि, कर नीजत और जिधायन
    ठटप्पण : मूल जनयम ऄजधसूचना का.अ. 969(ऄ), तारीख 26 माचड, 1962 द्वारा प्रकाजित दकया गया और ऄजधसूचना
    सा.का.जन 309(ऄ), तारीख 22 ऄप्रैल, 2022 द्वारा ऄंजतम बार संिोजधत दकया गया।
    MINISTRY OF FINANCE
    (Department of Revenue)
    (CENTRAL BOARD OF DIRECT TAXES)
    NOTIFICATION
    New Delhi, the 29th April, 2022
    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:-
  2. 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.
  3. In the Income-tax Rules, 1962 (hereinafter referred to as the principal rules), after rule 12AB, the following
    rule shall be inserted, namely,–– ऄजग्रम/स्ट्ि-मूल्यांकन/जनयजमत जनधाडरण कर
    क्र.सं. बीएसअर कोड जमा करने की तारीख
    (ददन/माह/िर्ड))
    चालान राजि की क्रम
    संख्या
    रकम(रु.)
    (1) (2) (3) (4) (5)
    i
    ii
    iii
    iv
    ठटप्पण ► धारा 140ख(2) के ऄधीन ईपरोि के जलए प्रजतदेय की पुनः ऄनुमजत नहीं है
    6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
    ‗12AC. Updated return of income.- (1) The return of income to be furnished by any person, eligible to file such
    return under the sub-section (8A) of section 139, relating to the assessment year commencing on the 1st day of April,
    2020 and subsequent assessment years, shall be in the Form ITR-U and be verified in the manner indicated therein.
    (2) The return of income referred to in sub-rule (1) shall be furnished by a person, mentioned in column (2) of the
    Table below in the manner specified in column (3) thereof:––
    TABLE
    Sl. No. Person Manner of furnishing return of income
    (1) (2) (3)
  4. Individual, or Hindu undivided family or
    a firm or limited liability partnership or
    an association of persons or a body of
    individuals, whether incorporated or not,
    or a local authority or an artificial
    juridical person in whose case accounts
    are required to be audited under section
    44AB of the Act or a Company or a
    political party required to furnish a return
    in Form ITR-7.
    Electronically under digital signature.
  5. Individual, or Hindu undivided family, or
    firm, or limited liability partnership, or
    an association of persons or a body of
    individuals, whether incorporated or not,
    or a local authority or an artificial
    juridical person, or a person required to
    file a return under sub-section (4A) or
    sub-section (4B) or sub-section (4C) or
    sub-section (4D) of section 139, other
    than a person mentioned in column (2) of
    Sl. No. (1) above.
    (A) Electronically under digital signature;
    (B) Transmitting the data electronically in the return
    under electronic verification code.
    Explanation.–– For the purposes of this sub-rule, ―electronic verification code‖ means a code generated for the
    purpose of electronic verification of the person furnishing the return of income as per the data structure and standards
    specified by Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems).
    (3) The Principal Director-General of Income-tax (Systems) or Director-General of Income-tax (Systems) shall
    specify the procedures, formats and standards for ensuring secure capture and transmission of data and shall also be
    responsible for evolving and implementing appropriate security, archival and retrieval policies in relation to furnishing
    the return in the manners specified in column (3) of the Table.’.
  6. In the principal rules, in Appendix-II, after the ITR-Ack, the following Form ITR-U (ITR for updated return)
    shall be inserted, namely:— ‗FORM
    ITR-U
    INDIAN INCOME TAX UPDATED RETURN
    [For persons to update income within twenty-four months from the end of the relevant
    assessment year]
    (Refer instructions for eligibility)
    (Please see rule 12AC of the Income-tax Rules, 1962)
    PART A GENERAL INFORMATION – 139(8A)
    (A1)
    PAN
    (A2) Name (A3) Aadhaar Number (12 digits)/Aadhaar Enrolment Id (28 digits)
    (If eligible for Aadhaar No.)
    [भाग II—खण् ड 3(i)] भारत का राजपत्र : ऄसाधारण 7
    (A4) Assessment Year
    [Please see instruction]
    (A5) whether return previously
    filed for this assessment year?
     Yes  No
    (A6) If yes,
    Whether filed u/s  139(1)  Others
    (A7) If applicable, enter form filed,
    Acknowledgement no. or Receipt
    No. and Date of filing original
    return (DD/MM/YYYY)
    (Please select
    ITR type
    from
    dropdown)
    Ack no
    and date
    of filing
    / /
    (A8) Are you eligible for filing an updated return as per the conditions laid out in first, second and third
    provisos to section 139(8A)?
     Yes  No
    (A9) Please choose the ITR form for updating your income (ITRs 1-7 to be selected from drop-down and
    filled as per the details made available by e-filing utility – see instruction)
    (A10) Reasons for updating your income:
     Return previously not filed
     Income not reported correctly
     Wrong heads of income chosen
     Reduction of carried forward loss
     Reduction of unabsorbed depreciation
     Reduction of tax credit u/s 115JB/115JC
     Wrong rate of tax
     Others
    (A11) Are you filing the updated return during the period  upto 12 months from the end of the relevant
    assessment year  between 12 to 24 months from the end of the relevant assessment year
    (A12) (a) Are you filing the updated return to reduce carried forward loss or unabsorbed depreciation or tax
    credit?  Yes  No
    (b) If yes, please specify the assessment years where carried forward loss or unabsorbed depreciation or tax
    credit is being affected because of this updated return. (Please select from drop down menu)
     Whether revised return has been filed for the AY in (b) above  Yes  No
     Whether updated return has been filed for the AY in (b) above  Yes  No
    PART B – ATI COMPUTATION OF TOTAL UPDATED INCOME AND TAX PAYABLE
  7. A Head of income under which additional income is being returned as per Updated
    Return
    Amount in Rs
    Head of income (If yes, Please specify additional income)
    a Income from Salary
    b Income from House Property
    c Income from Business or Profession
    d Income from Capital gains
    e Income from other Sources
    f. Total additional income (a+b+c+d+e)
    B. Total income as per last valid return (only in cases where the Income Tax
    Return has previously been filed)
  8. Total income as per Part B-TI (Please see instruction)
  9. Amount payable, if any (To be taken from the ―Amount payable‖ of Part B-TTI
    8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
    of the updated ITR) (Please see instruction)
  10. Amount refundable, if any (To be taken from ―Refund‖ of Part B-TTI of the
    updated ITR) (Please see instruction)
  11. Amount payable on the basis of last valid return (only in applicable cases)
  12. (i) Refund claimed as per last valid return, if any (Please see instruction)
    (ii) Total Refund issued as per last valid return, if any (including interest u/s
    244A received) (Please see instruction)
  13. Fee for default in furnishing return of income u/s 234F
  14. Regular Assessment Tax, if any (in applicable cases)
  15. Aggregate liability on additional income,
    (i) in case refund has been issued [3 + 6ii- (5 + 8)])
    (ii) in case refund has not been issued [3 + 6i – (5+8)]
  16. Additional income-tax liability on updated income [25% or 50% of (9-7)]
  17. Net amount payable (9+10)
  18. Tax paid u/s 140B
  19. Tax due (11-12)
  20. Relief u/s 89 which is not claimed in earlier return [relief for the same is not to be
    allowed under section 140B(2)]
    Rs.
  21. TAX PAYMENTS (ONLY as per Updated Return)
    A Details of payments of tax on updated return u/s 140B TAX PAID U/S 140B
    Sl No BSR Code Date of Deposit
    (DD/MM/YYYY)
    Serial Number
    of Challan
    Amount (Rs)
    (1) (2) (3) (4) (5)
    i
    ii
    iii
    iv
    NOTE

    Enter the totals of tax paid u/s 140B at Sl. No.11 of Part B-ATI
    TAX PAYMENTS
    B
    Details of payments of Advance Tax / Self-Assessment Tax / Regular Assessment Tax, credit for
    which has not been claimed in the earlier return (credit for the same is not to be allowed again
    under section 140B(2) )
    ADVANCE/SELF ASSESSMENT/
    REGULAR ASSESSMENT TAX
    Sl No BSR Code Date of Deposit
    (DD/MM/YYYY)
    Serial Number
    of Challan
    Amount (Rs)
    (1) (2) (3) (4) (5)
    i
    ii
    iii
    iv
    NOTE

    Credit for above is not to be allowed again under section 140B(2)
    [भाग II—खण् ड 3(i)] भारत का राजपत्र : ऄसाधारण 9
    VERIFICATION
    I, son/ daughter of solemnly declare that to the best of my knowledge and
    belief, the information given in the return is correct and complete and is in accordance with the provisions of the
    Income-tax Act, 1961. I further declare that I am making this return in my capacity as _(drop down to
    be provided in e-filing utility) and I am also competent to make this return and verify it. I am holding permanent
    account number .(Please see instruction).
    Date: Signature:‘.
    [Notification No. 48/2022/F. No. 370142/18/2022-TPL(Part-1)]
    SHEFALI SINGH, Under Secy, Tax Policy and Legislation
    Note: The principal rules were published vide notification S.O. 969(E), dated the 26th March, 1962 and last amended
    vide notification GSR 309(E), dated the 22nd April, 2022.

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