The Central Board of Direct Taxes vide notification dated 29th April, 2022 has issued the Income-tax (Eleventh Amendment) Rules, 2022 The amendment provides that following class of persons shall file return of income relating to the assessment year commencing on the 1st day of April, 2020 and subsequent assessment years, in the Form ITR-U Electronically under digital signature.
- 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.
- 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.
