{"id":295344,"date":"2023-06-24T14:00:31","date_gmt":"2023-06-24T08:30:31","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=295344"},"modified":"2023-06-24T12:19:42","modified_gmt":"2023-06-24T06:49:42","slug":"income-tax-tenth-amendment-rules-legal-news","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2023\/06\/24\/income-tax-tenth-amendment-rules-legal-news\/","title":{"rendered":"CBDT introduces Form No. 10-IEA for Application for exercise of option vide Income-tax (Tenth Amendment) Rules, 2023"},"content":{"rendered":"
\n

On 21-6-2023, the Ministry of Finance notified the Income-tax (Tenth Amendment) Rules, 2023 to amend the Income-tax Rules, 1962.<\/p>\n

Key Points:<\/p>\n

    \n
  1. \n

    Rule 21-AGA <\/span>has been inserted which relates to Exercise of Option under Section 115 BAC (6). <\/span>It can be exercised by a person, being an individual\/ Hindu undivided family\/ association of persons (other than a co-operative society)\/ body of individuals for filing return of any previous year relevant to the assessment year beginning on or after the 1-4-2024. It will be made in Form No. 10-IEA <\/span>for furnishing the return of income in the case of a person having income from business or profession\/ person not having income from business or profession.<\/p>\n<\/li>\n

  2. \n

    Form No. 10-IEA <\/span>has been inserted which says<\/p>\n

    “Application for exercise of option under clause (i) of sub-section (6) of section 115BAC or withdrawal of option under the proviso to sub-section (6) of section 115BAC of the Income-tax Act, 1961<\/a>.”<\/p>\n<\/li>\n<\/ol>\n

    Note: <\/span>Section 115 BAC- The new tax regime which was introduced vide Budget 2020 giving individuals\/ HUFs taxpayers an option to pay income tax at lower rates. It came into effect from Financial Year 2020-21. It gave<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

    On 21-6-2023, the Ministry of Finance notified the Income-tax (Tenth Amendment) Rules, 2023 to amend the Income-tax Rules, 1962. Key Points: Rule <\/p>\n","protected":false},"author":67515,"featured_media":293603,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,15],"tags":[29414,58766,2592,58768,2824,58098,58767],"class_list":["post-295344","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-rules_regulations","tag-cbdt","tag-filing-return","tag-Income_Tax","tag-lower-tax-rates","tag-Ministry_of_Finance","tag-mof","tag-new-tax-regime"],"yoast_head":"\nMoF introduces Form No 10 IEA for filing return | SCC Blog<\/title>\n<meta name=\"description\" content=\"Ministry of Finance introduced Form No 10 IEA giving individuals HUFs taxpayers an option to pay income tax at lower rates.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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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 "Legislation Updates"","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":195144,"url":"https:\/\/www.scconline.com\/blog\/post\/2018\/04\/10\/cbdt-provides-transgender-option-in-filing-of-forms-no-49a-and-49aa\/","url_meta":{"origin":295344,"position":4},"title":"CBDT provides Transgender option in filing of Forms No. 49A and 49AA\u00a0","author":"Saba","date":"April 10, 2018","format":false,"excerpt":"Vide Notification No. 18\/2018 dated\u00a09th April, 2018, CBDT has added 'Transgender' in the option to select gender while filling Form Number 49A and Form Number 49AA related to PAN application for individual resident and non-resident applicants. G.S.R. 352(E).\u2014In\u00a0exercise of the powers conferred by Section 139A read with Section 295 of\u2026","rel":"","context":"In "Hot Off The Press"","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\/taxguru.in\/wp-content\/uploads\/2018\/04\/Transgender-Option-in-form-49-and-49A.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/taxguru.in\/wp-content\/uploads\/2018\/04\/Transgender-Option-in-form-49-and-49A.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/taxguru.in\/wp-content\/uploads\/2018\/04\/Transgender-Option-in-form-49-and-49A.jpg?resize=525%2C300&ssl=1 1.5x"},"classes":[]},{"id":284873,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/02\/23\/ministry-of-finance-notified-income-tax-3rdamendment-rules-to-amend-income-tax-rules-legal-research-legal-update-legal-news\/","url_meta":{"origin":295344,"position":5},"title":"CBDT revises Form No. 10B & Form No. 10BB vide Income-tax (3rd Amendment) Rules, 2023","author":"Kriti","date":"February 23, 2023","format":false,"excerpt":"On 21-2-2023, the Ministry of Finance notified the Income-tax (3rd Amendment) Rules, 2023 to amend the Income-tax Rules, 1962. The provisions will come into force on 1-4-2023. Key Points: Form No. 10B and Form No. 10BB have been revised. The following sections have been revised: S. No. Regulation Earlier Now\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"Ministry of Finance\u00a0","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-510.png?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-510.png?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-510.png?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-510.png?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/295344","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\/67515"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=295344"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/295344\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/293603"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=295344"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=295344"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=295344"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}