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Date: 21-Feb-2024 Category: Extra Ordinary State: Union Government Country: India

Corrigendum to Notification GSR 83(E), dated 31st January, 2024

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

What it means

  • This is a corrigendum to Notification No. G.S.R. 83(E), dated 31st January, 2024, which relates to Income-tax Rules. The corrigendum makes amendments to the Income-tax Rules, 2024, specifically concerning ITR forms and schedules related to deductions.

Key Changes

  • The Income-tax (Amendment) Rules, 2024 are renamed as the Income-tax (Second Amendment) Rules, 2024.
  • In Form ITR-2, Schedule 80DD (deduction for maintenance including medical treatment of a dependent with disability) is amended to include a new column "Amount (Rs.)". The schedule is replaced with a new schedule incorporating this change.
  • In Form ITR-3, Schedule 80DD is similarly amended to include a new column "Amount (Rs.)", with a corresponding replacement of the schedule.
  • In Form ITR-3, Schedule 80U (deduction in case of a person with disability) is amended to include a new column "Amount (Rs.)", with a corresponding replacement of the schedule.
  • In Form ITR-5, Schedule CG (Capital Gains), row B, sub-row (1), item (d), the figures, letters and symbols “54EC/54G/54GA” are replaced with “54D/54EC/54G/54GA”.
  • In Form ITR-5, Schedule CG, in row B, in sub-row (10), in the table below item (a), in row (ii), the figures, letters and symbols “54D/54G/54GA/54GB” are replaced with “54D/54G/54GA”.

Impact Analysis

Taxpayers

  • Taxpayers reporting capital gains in ITR-5 need to note the changes in the sections mentioned in Schedule CG.

Tax Professionals

  • They need to update their knowledge and software to incorporate the revised ITR forms and schedules.

Income Tax Department

  • The department should communicate these changes effectively to taxpayers and tax professionals.

Action Items

  • Provide guidance and training on the updated ITR forms and schedules.

Key Entities Referenced

Central Board of Direct Taxes (CBDT): The entity responsible for issuing the notification and making amendments to the Income-tax Rules. Ministry of Finance, Department of Revenue: The government ministry under which the CBDT operates. ITR-2: Income Tax Return form for individuals and HUFs not having income from business or profession. ITR-3: Income Tax Return form for individuals and HUFs having income from business or profession. ITR-5: Income Tax Return form for firms, LLPs, etc. Schedule 80DD: Schedule for claiming deductions in respect of maintenance including medical treatment of a dependent who is a person with disability. Schedule 80U: Schedule for claiming deductions in case of a person with disability. Schedule CG: Schedule for reporting Capital Gains. Notification No. G.S.R. 83(E), dated 31st January, 2024: The original notification that this corrigendum amends.
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-21022024-252273 CG-DxLx-xEG-I2D1H0x2x2x0 24-252273 xxxGIDExxx असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (i) PART II—Section 3—Sub-section (i) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 109] नई दिल्ली, बुधिार, फरिरी 21, 2024/फाल्ग नु 2, 1945 No. 109] NEW DELHI, WEDNESDAY, FEBRUARY 21, 2024/PHALGUNA 2, 1945 जित्त मत्रं ालय (रािस्ट्ि जिभाग) (केन्द्रीय प्रत्यक्ष कर बोडड) िजु िपत्र नई दिल्ली 21 फरिरी, 2024 आय-कर सा.का.जन. 120(अ).— भारत सरकार, जित्त मंत्रालय, रािस्ट्ि जिभाग,(केंरीय प्रत्यक्ष कर बोडड) के रािपत्र, भारत के रािपत्र म ें प्रकािनार्ड, असाधारण, भाग II, खंड 3, उपखंड (i) म ें प्रकाजित अजधसूचना धाररत स.ं सा.का.जन. 83(अ) दिनांक 31 िनिरी , 2024 म:ें– i. पृष्ठ स.ं 1 पर, मि 1 म ें कोष्टकों, अंको तर्ा िब्िों के जलए “(1) इन जनयमों को आयकर जनयम संिोधन, 2024 कहा िाएगा।”, कोष्टकों, अंको तर्ा िब्िों को “(1) इन जनयमों को आयकर( जितीय संिोधन) जनयम, 2024।” जिस्ट्र्ापन दकया िाएगा; ii. पृष्ठ स.ं 22 पर, प्रपत्र आईटीआर-2 म,ें अनुसूची 80घघ, नया स्ट्तंभ, “राजि(रू.)” को अंतिेजित दकया िाएगा तर्ा तिनुसार अनुसूची 80घघ के जलए जनम्नजलजखत अनुसूची का जिस्ट्र्ापन दकया िाएगा, अर्ाडत ्:–– 1189 GI/2024 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] अनुसूची आजित का जचदकत्सकीय उपचार िो जनयोग्य व्यजि हैं, सजहत अनुरक्षण के संबंध में कटौती का ब्यौरा 80घघ आजित का आजित का पैन आजित का आधार प्ररूप 10Iक के फाइल दकए यूडीआईडी राजि प्रकार फ ताा रइ ील खल ंग की ग 10ए I कप्ररू कप ी स यदंख् िय ा( (रु.) जनयोग्यता उपलब्ध अजभस्ट्िीकृजत की प्रकृजत हो) संख्या 1. 1. पजत या जनयोग्यता पत्नी के सार् 2. पुत्र आजित 3; पुत्री व्यजि 4.जपता 2. गंभीर 5.माता जनयोग्यता 6.भाई के सार् 7.बहन आजित 8. एचयूएफ व्यजि का सिस्ट्य (एचयूएफ की ििा में)’’; iii. पृष्ठ सं. 76 पर, प्रपत्र आईटीआर-3 म,ें अनुसूची 80 घघ में, नया स्ट्तंभ “ राजि(रू.)” को अंतिेजित दकया िाएगा तर्ा तिनुसार अनुसूची 80घघ के जलए जनम्नजलजखत अनुसूची का जिस्ट्र्ापन दकया िाएगा:–– अनुसूची आजित का जचदकत्सकीय उपचार िो जनयोग्य व्यजि हैं, सजहत अनुरक्षण के संबंध में कटौती का ब्यौरा 80घघ आजित का आजित का पैन आजित का आधार प्ररूप 10Iक के फाइल दकए यूडीआईडी राजि प्रकार फ ताा रइ ील खल ंग की ग 10ए I कप्ररू कप ी स उपंख् लया ब्( ध य दि (रु.) जनयोग्यता हो) अजभस्ट्िीकृजत की प्रकृजत संख्या 1. 1. पजत या जनयोग्यता पत्नी के सार् 2. पुत्र आजित 3; पुत्री व्यजि 4.जपता 2. गंभीर 5.माता जनयोग्यता 6.भाई के सार् 7.बहन आजित 8. एचयूएफ व्यजि का सिस्ट्य (एचयूएफ की ििा में)’’; iv. पृष्ठ सं. 76 पर, प्रपत्र आईटीआर-3 में, अनुसूची 80प म,ें नया स्ट्तंभ “ राजि(रू.)” को अंतिेजित दकया िाएगा तर्ा तिनुसार अनुसूची 80प के जलए जनम्नजलजखत अनुसूची का जिस्ट्र्ापन दकया िाएगा:–– अनुसूची अयोग्य व्यजि की ििा में कटौती का ब्यौरा 80प जनयोग्यता की प्रकृजत प्ररूप 10Iक के फाइललंग की फाइल दकए गए यूडीआईडी राजि (रु.) तारीख प्ररूप 10Iक संख्या( यदि[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 की अजभस्ट्िीकृजत उपलब्ध हो) संख्या 1. स्ट्िंय से जनयोग्यता 2. स्ट्ियं की गंभीर अयोग्यता v. पृष्ठ सं. 118 पर, प्रपत्र आईटीआर-5 में, अनुसूची सीिी म,ें पंजि ख, उपपंजि (1) मि (घ) म ें “54ड.ग/54छ/ 54छक” अंको, िब्िों तर्ा जचन्द्हों के जलए “54घ/54ड.ग/54छ/54छक” अंकों, िब्िों तर्ा जचन्द्हों का जिस्ट्र्ापन दकया िाएगा; vi. पृष्ठ सं. 120 पर, प्रपत्र आईटीआर-5 में, अनुसूची सीिी म,ें पंजि ख, उपपंजि (10), जनम्न ताजलका मि (क), पंजि (ii) म,ें “54घ/54छ/54छक/54छख” अंको, िब्िों तर्ा जचन्द्हों को के स्ट्र्ान पर “54घ/54छ/54छक” अंकों, िब्िों तर्ा जचन्द्हों का जिस्ट्र्ापन दकया िाएगा। [अजधसूचना स.ं 22/2024 फा. सं. 370142/47/2023-टीपीएल] पंकि लिंिल, संयुक् त सजचि MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) CORRIGENDUM New Delhi the 21st February, 2024 INCOME-TAX G.S.R. 120(E).— In the notification of the Government of India, Ministry of Finance, Department of Revenue (Central Board of Direct Taxes), published in the Gazette of India, Extraordinary, Part II, Section 3, sub- section (i), vide number G.S.R. 83(E), dated 31st January, 2024:–– (i) at page number 148, in item 1, for the bracket, figures and words “(1) These rules may be called the Income-tax (Amendment) Rules, 2024.”, the bracket, figures and words “(1) These rules may be called the Income-tax (Second Amendment) Rules, 2024.” shall be substituted; (ii) at page number 171, in Form ITR-2, in Schedule 80DD, a new column, “Amount (Rs.)” shall be inserted and accordingly, for the Schedule 80DD, the following schedule shall be substituted, namely: –– “Schedule Details of deduction in respect of maintenance including medical treatment of a dependent who is a person with disability 80DD Nature of Type of dependent PAN of the Aadhaar of the Date of filing Ack. No. of UDID Number Amount (Rs.) disability dependent dependent of Form Form 10IA (If available) 10IA filed 1. Dependent 1. Spouse person 2. Son with 3. Daughter 4. Father disability 5. Mother 2. Dependent 6. Brother person 7. Sister with 8. Member of the severe HUF (in case of disability HUF)”; (iii) at page number 229, in Form ITR-3, in Schedule 80DD, a new column, “Amount (Rs.)” shall be inserted and accordingly, for the Schedule 80DD, the following schedule shall be substituted, namely: –– “Schedule Details of deduction in respect of maintenance including medical treatment of a dependent who is a person with disability 80DD Nature of Type of dependent PAN of the Aadhaar of the Date of filing Ack. No. of UDID Number Amount (Rs.) disability dependent dependent of Form Form 10IA (If available) 10IA filed 1. Dependent 1. Spouse person 2. Son with 3. Daughter4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] disability 4. Father 2. Dependent 5. Mother person 6. Brother 7. Sister with 8. Member of the severe HUF (in case of disability HUF)”; (iv) at page number 230, in Form ITR-3, in Schedule 80U, a new column, “Amount (Rs.)” shall be inserted and accordingly, for the Schedule 80U, the following schedule shall be substituted, namely:–– “Schedule 80U Details of deduction in case of a person with disability Nature of disability Date of filing of Ack. No. of Form 10IA UDID Number (If Amount (Rs.) Form 10IA filed available) 1. Self with disability 2. Self with severe disability”; (v) at page number 271, in Form ITR-5, in schedule CG, in row B, in sub-row (1), in item (d), for the figures, letters and symbols “54EC/54G/54GA”, the figures, letters and symbols “54D/54EC/54G/54GA” shall be substituted; (vi) at page number 274, in Form ITR-5, in Schedule CG, in row B, in sub-row (10), in the table below item (a), in row (ii), for the figures, letters and symbols “54D/54G/54GA/54GB”, the figures, letters and symbols “54D/54G/54GA” shall be substituted. [Notification No. 22/2024 F. No. 370142/47/2023-TPL] PANKAJ JINDAL, Jt. Secy. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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