{"id":265019,"date":"2022-04-05T11:30:39","date_gmt":"2022-04-05T06:00:39","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=265019"},"modified":"2022-04-05T09:57:05","modified_gmt":"2022-04-05T04:27:05","slug":"cbdt-notifies-form-itr-7-for-financial-year-2022-23-vide-income-tax-5th-amendment-rules-2022","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2022\/04\/05\/cbdt-notifies-form-itr-7-for-financial-year-2022-23-vide-income-tax-5th-amendment-rules-2022\/","title":{"rendered":"CBDT notifies Form ITR-7 for financial year 2022-23 vide Income-tax (5th Amendment) Rules, 2022"},"content":{"rendered":"<p style=\"text-align: justify;\">The Central Board of Direct Taxes vide notification dated 1st April, 2022 has issued the Income-tax (5th Amendment) Rules, 2022 effective April 01, 2022. The amendment has substituted Form ITR-7 with the new one.<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\">Form ITR-7 deals with the Return under section 139(4A) of Income Tax Act required to be filed by <strong>every person in receipt of income derived from property held under trust or other legal obligation wholly for charitable or religious purposes or in part only for such purposes<\/strong> shall now be filed through revised for ITR-7.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Central Board of Direct Taxes vide notification dated 1st April, 2022 has issued the Income-tax (5th Amendment) Rules, 2022 effective April 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amendments to the Income-tax Rules, 1962, primarily updating various Income-tax Return (ITR) forms. These changes will apply to returns filed for Assessment Year 2026\u201427 and impact taxpayers across categories, including individuals, HUFs, firms, companies, and charitable entities.","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"Income-tax Amendment Rules 2026 ITR Forms","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/04\/BLOG-2026-04-02T133736.537.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/04\/BLOG-2026-04-02T133736.537.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/04\/BLOG-2026-04-02T133736.537.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/04\/BLOG-2026-04-02T133736.537.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":266227,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/04\/30\/cbdt-notifies-manner-for-filing-updated-return-of-income-and-form-itr-u-vide-income-tax-eleventh-amendment-rules-2022\/","url_meta":{"origin":265019,"position":1},"title":"CBDT notifies manner for filing updated return of income and Form ITR-U vide Income-tax (Eleventh Amendment) Rules, 2022","author":"Bhumika Indulia","date":"April 30, 2022","format":false,"excerpt":"On April 29, 2022, the Central Board of Direct Taxes (CBDT) has issued the Income-tax (Eleventh Amendment) Rules, 2022 to amend the Income-tax Rules, 1962 and introduces manner for filing updated return of income and Form ITR-U (ITR for updated return). Key amendment: Rule 12AC, which specifies Updated Return of\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"CBDT","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":274125,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/09\/21\/new-form-itr-a-for-successor-entities-to-furnish-their-return-of-income-notified-vide-income-tax-31st-amendment-rules-2022\/","url_meta":{"origin":265019,"position":2},"title":"New Form ITR-A for successor entities to furnish their return of income, notified vide Income-tax (31st Amendment) Rules, 2022","author":"Bhumika Indulia","date":"September 21, 2022","format":false,"excerpt":"On 19-09-2022, the Ministry of Finance has notified the Income-tax (31st Amendment) Rules, 2022 in order to amend Income-Tax Rules 1962 which will come into force from 01-11-2022. The amendment inserts a new Rule 12AD providing return of income under Section 170A and a new form ITR-A for \u2018successor entities\u2019\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-182.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-182.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-182.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-182.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-182.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":283883,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/02\/14\/ministry-of-finance-notified-income-tax-first-amendment-rules-2023-to-amend-income-tax-rules-legal-research-legal-update-legal-news\/","url_meta":{"origin":265019,"position":3},"title":"CBDT revises Income-tax Return Forms vide Income-tax (First Amendment) Rules, 2023","author":"Editor","date":"February 14, 2023","format":false,"excerpt":"On 10-2-2023, the Ministry of Finance notified the Income-tax (First Amendment) Rules, 2023 to amend the Income-tax Rules, 1962 (\u2018IT Rules'). The provisions will come into effect on 1-4-2023. Key Points: The following Forms in Appendix- II for filing Income Tax Return have been revised: Sahaj (ITR-1) relating to individuals\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/12\/MicrosoftTeams-image-15-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":117781,"url":"https:\/\/www.scconline.com\/blog\/post\/2017\/04\/01\/cbdt-introduces-simplified-itr-form-1-sahaj-for-individuals-for-ay-2017-18\/","url_meta":{"origin":265019,"position":4},"title":"CBDT introduces simplified ITR Form-1 (Sahaj) for individuals, for AY 2017-18","author":"Saba","date":"April 1, 2017","format":false,"excerpt":"The Central Board of Direct Taxes has notified Income-tax Return Forms (ITR Forms) for the Assessment Year 2017-18. One of the major reforms made in the notified ITR Forms is the designing of a one page simplified ITR Form-1 (Sahaj). \u00a0This ITR Form-1 (Sahaj) can be filed by an individual\u2026","rel":"","context":"In &quot;Hot Off The Press&quot;","block_context":{"text":"Hot Off The Press","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/hot_off_the_press\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/income-tax.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/income-tax.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/income-tax.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/income-tax.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/income-tax.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":349764,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/06\/06\/latest-cases-income-tax-laws-itr\/","url_meta":{"origin":265019,"position":5},"title":"Cases Reported in ITR | Latest Cases on Income Tax Laws","author":"Shikha","date":"June 6, 2025","format":false,"excerpt":"Explore the latest cases reported in SCC\u2019s Income Tax Reports (ITR) Volume on Income tax deductions, Depreciations, Reassessment, Appeal and much more.","rel":"","context":"In &quot;Cases Reported&quot;","block_context":{"text":"Cases Reported","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casesreported\/"},"img":{"alt_text":"Income Tax laws","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/06\/Income-Tax-laws.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/06\/Income-Tax-laws.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/06\/Income-Tax-laws.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/06\/Income-Tax-laws.webp?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/265019","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/8808"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=265019"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/265019\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/253009"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=265019"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=265019"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=265019"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}