Income-tax (Thirtieth Amendment) Rules, 2023


The Central Board of Direct Taxes vide notification dated 22nd December, 2023 has issued the Income-tax (Thirtieth Amendment) Rules, 2023. They shall come into force with effect from the 1st day of April, 2024. The amendment has revised the Form ITR-1 SAHAJ.

The requirement to use revised Form ITR-1 SAHAJ for reporting salary by a person being an individual who is a resident other than not ordinarily resident shall be applicable with effect from 01.04.2024 as extended by this amendment.

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