{"id":266227,"date":"2022-04-30T10:30:00","date_gmt":"2022-04-30T05:00:00","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=266227"},"modified":"2022-04-30T10:18:12","modified_gmt":"2022-04-30T04:48:12","slug":"cbdt-notifies-manner-for-filing-updated-return-of-income-and-form-itr-u-vide-income-tax-eleventh-amendment-rules-2022","status":"publish","type":"post","link":"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\/","title":{"rendered":"CBDT notifies manner for filing updated return of income and Form ITR-U vide Income-tax (Eleventh Amendment) Rules, 2022"},"content":{"rendered":"<p style=\"text-align: justify;\">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).<\/p>\n<p style=\"text-align: justify;\">\n<h4>Key amendment:<\/h4>\n<ul style=\"text-align: justify;\">\n<li>Rule 12AC, which specifies Updated Return of Income has been inserted, namely:<\/li>\n<\/ul>\n<p style=\"text-align: justify; padding-left: 40px;\">\u201c12AC. 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.<\/p>\n<p style=\"text-align: justify; padding-left: 40px;\">(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:\u2013<\/p>\n<p style=\"text-align: justify; padding-left: 40px;\">\n<table>\n<tbody>\n<tr>\n<td width=\"28\">1.<\/td>\n<td width=\"425\">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.<\/td>\n<td>Electronically under digital signature.<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">2.<\/td>\n<td width=\"425\">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.<\/td>\n<td>(A) Electronically under digital signature;<\/p>\n<p>(B) Transmitting the data electronically in the return under electronic verification code.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"padding-left: 40px; text-align: justify;\">Explanation.\u2013\u2013 For the purposes of this sub-rule, \u2015electronic verification code\u2016 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).<\/p>\n<p style=\"padding-left: 40px; text-align: justify;\">(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.\u2019<\/p>\n<ul>\n<li>In appendix -II, Form ITR-U (ITR for updated return) has been inserted.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>On April 29, 2022, the Central Board of Direct Taxes (CBDT) has issued the Income-tax (Eleventh Amendment) Rules, 2022 to amend the <\/p>\n","protected":false},"author":8808,"featured_media":253009,"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-266227","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 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>CBDT notifies 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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":265019,"url":"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\/","url_meta":{"origin":266227,"position":1},"title":"CBDT notifies Form ITR-7 for financial year 2022-23 vide Income-tax (5th Amendment) Rules, 2022","author":"Bhumika Indulia","date":"April 5, 2022","format":false,"excerpt":"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. \u00a0 Form ITR-7 deals with the Return under section 139(4A) of Income Tax Act required to\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":266227,"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":266227,"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":266227,"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":194938,"url":"https:\/\/www.scconline.com\/blog\/post\/2018\/04\/06\/cbdt-notifies-itr-forms-for-assessment-year-2018-19\/","url_meta":{"origin":266227,"position":5},"title":"CBDT notifies ITR Forms for Assessment Year 2018-19","author":"Saba","date":"April 6, 2018","format":false,"excerpt":"The Central Board of Direct Taxes (CBDT) has notified Income Tax Return Forms (ITR Forms) for Assessment Year 2018-19. For Assessment Year 2017-18, a one page simplified ITR Form-1 (Sahaj) was notified. This initiative benefited around 3 crore taxpayers, who have filed their return in this simplified Form. For Assessment\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":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/266227","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=266227"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/266227\/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=266227"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=266227"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=266227"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}