{"id":265880,"date":"2022-04-25T11:30:46","date_gmt":"2022-04-25T06:00:46","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=265880"},"modified":"2022-04-25T11:24:24","modified_gmt":"2022-04-25T05:54:24","slug":"conditions-for-furnishing-return-of-income-by-persons-referred-in-section-139-1-introduced-vide-income-tax-ninth-amendment-rules-2022","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2022\/04\/25\/conditions-for-furnishing-return-of-income-by-persons-referred-in-section-139-1-introduced-vide-income-tax-ninth-amendment-rules-2022\/","title":{"rendered":"Conditions for furnishing return of income by persons referred in section 139 (1) introduced vide Income-tax (Ninth Amendment) Rules, 2022"},"content":{"rendered":"<p style=\"text-align: justify;\">On April 21, 2022, the Central Board of Direct Taxes (CBDT) has issued the Income-tax (Ninth Amendment) Rules, 2022 to amend Income-tax Rules, 1962.<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><strong>Key amendments:<br \/>\n<\/strong><\/p>\n<ul>\n<li style=\"text-align: justify;\">Rule 12AB dealing conditions for furnishing return of income by persons referred in section 139 (1) (a) has been inserted.<\/li>\n<\/ul>\n<p style=\"text-align: justify; padding-left: 40px;\">Conditions for furnishing return of income by persons referred to in section 139 (1) (a): The conditions for furnishing return of income in respect of persons are: &#8211;<\/p>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"text-align: justify;\">If his total sales, turnover or gross receipts, as the case may be, in the business exceeds sixty lakh rupees during the previous year.<\/li>\n<li style=\"text-align: justify;\">If his total gross receipts in profession exceeds ten lakh rupees during the previous year.<\/li>\n<li style=\"text-align: justify;\">If the aggregate of tax deducted at source and tax collected at source during the previous year, in the case of the person, is twenty-five thousand rupees or more.<\/li>\n<li style=\"text-align: justify;\">The deposit in one or more savings bank account of the person, in aggregate, is rupees fifty lakh or more during the previous year.<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<p style=\"text-align: justify; padding-left: 40px;\">\n","protected":false},"excerpt":{"rendered":"<p>On April 21, 2022, the Central Board of Direct Taxes (CBDT) has issued the Income-tax (Ninth Amendment) Rules, 2022 to amend Income-tax <\/p>\n","protected":false},"author":8808,"featured_media":264809,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,15],"tags":[],"class_list":["post-265880","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-rules_regulations"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 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Income-tax (Ninth Amendment) Rules, 2022 to amend Income-tax\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.scconline.com\/blog\/post\/2022\/04\/25\/conditions-for-furnishing-return-of-income-by-persons-referred-in-section-139-1-introduced-vide-income-tax-ninth-amendment-rules-2022\/\" \/>\n<meta property=\"og:site_name\" content=\"SCC Times\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/scc.online\/\" \/>\n<meta property=\"article:published_time\" content=\"2022-04-25T06:00:46+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/03\/MicrosoftTeams-image-126.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1331\" \/>\n\t<meta property=\"og:image:height\" content=\"888\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Bhumika Indulia\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta 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10, 2021","format":false,"excerpt":"The Central Board of Direct Taxes (CBDT) has decided to further extend the due dates for filing of Income Tax Returns and various reports of audit for the Assessment Year 2021-22. \u00a0 The details are as under: The due date of furnishing of Return of Income for the Assessment Year\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":266743,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/05\/12\/income-tax-fifteenth-amendment-rules-2022\/","url_meta":{"origin":265880,"position":1},"title":"Income\u2013tax (Fifteenth Amendment) Rules, 2022","author":"Bhumika Indulia","date":"May 12, 2022","format":false,"excerpt":"The Central Board of Direct Taxes notified Income\u2013tax (Fifteenth Amendment) Rules, 2022 to amend the Income-tax Rules, 1962. Key points: Rule 114BA relating to transactions for the purposes of Section 139A (1) (vii) shall be inserted: \u201c114BA. Transactions for the purposes of clause (vii) of sub-section (1) of section 139A.\u2013\u2013\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\/03\/MicrosoftTeams-image-126.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/03\/MicrosoftTeams-image-126.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/03\/MicrosoftTeams-image-126.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/03\/MicrosoftTeams-image-126.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/03\/MicrosoftTeams-image-126.jpg?resize=1050%2C600&ssl=1 3x"},"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":265880,"position":2},"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":259896,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/01\/11\/cbdt-extends-due-dates-for-filing-of-income-tax-returns\/","url_meta":{"origin":265880,"position":3},"title":"CBDT extends due dates for filing of Income Tax Returns","author":"Bhumika Indulia","date":"January 11, 2022","format":false,"excerpt":"The Central Board of Direct Taxes (CBDT) has decided to further extend the due dates for filing of Income Tax Returns and various reports of audit for the Assessment Year 2021-22. Key points: The due date of furnishing of Report of Audit under any provision of the Act for the\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":248480,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/05\/20\/government-extends-certain-timelines-in-light-of-severe-pandemic\/","url_meta":{"origin":265880,"position":4},"title":"Government extends certain timelines in light of severe pandemic","author":"Bhumika Indulia","date":"May 20, 2021","format":false,"excerpt":"The Central Government, in continuation of its commitment to address the hardship being faced by various stakeholders on account of the severe Covid-19 pandemic, has, on consideration of representations received from various stakeholders,decided\u00a0 to\u00a0 extend timelines for compliances under the Income-tax Act,1961 in the following cases, as under: The Statement\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\/2015\/11\/Press-Information-Bureau.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/11\/Press-Information-Bureau.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/11\/Press-Information-Bureau.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/11\/Press-Information-Bureau.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/11\/Press-Information-Bureau.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":379991,"url":"https:\/\/www.scconline.com\/blog\/post\/2026\/04\/02\/income-tax-amendment-rules-2026-changes-in-itr-forms-ay-2026-27\/","url_meta":{"origin":265880,"position":5},"title":"Income-tax Amendment Rules 2026: Key Changes in ITR Forms for AY 2026-27","author":"Kriti","date":"April 2, 2026","format":false,"excerpt":"On 30-3-2026, the Ministry of Finance notified a series of 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":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/265880","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=265880"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/265880\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/264809"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=265880"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=265880"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=265880"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}