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CBDT Notification 22/2024: Changes in Income Tax Return Forms ITR-2, ITR-3 & ITR-5 for FY 2023-24

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CBDT Notification No. 22/2024 Dated 21 February 2024: Corrigendum to Notification 19/2024 Bringing Further Changes in ITR Form 2, 3 & 5

The Central Board of Direct Taxes (CBDT) issued Notification No. 22/2024 on Dated 21 February 2024, as a Corrigendum to Notification 19/2024 Dated 31 January 2024 which initially notified the Income Tax return forms ITR-2, ITR-3 and ITR-5 for AY 2024-25 with some amendments.

The CBDT has introduced some further changes in the Income Tax Return forms ITR-2, ITR-3 and ITR-5 vide this Notification 22/2024 issued on 21st February 2024.

Following are the details of Corrigendum to Notification 19/2024 as notified by CBDT vide Notification 22/2024.

1. 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;

2. 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 80DD Details of deduction in respect of maintenance including medical treatment of a dependent who is a person with disability
Nature of Disability Types of Dependent PAN of the Dependent Aadhar of the Dependent Date of filing of Form 10IA Ack. No. of Form 10IA filed UDID Number (If available) Amount (Rs.)
1. Dependent

person

with

disability

2. Dependent

person

with

severe

disability

1. Spouse

2. Son

3. Daughter

4.Father

5. Mother

6. Brother

7. Sister

8. Member of the HUF (in case of HUF)

3. 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 80DD Details of deduction in respect of maintenance including medical treatment of a dependent who is a person with disability
Nature of Disability Types of Dependent PAN of the Dependent Aadhar of the Dependent Date of filing of Form 10IA Ack. No. of Form 10IA filed UDID Number (If available) Amount (Rs.)
1. Dependent person with disability

2. Dependent person with severe disability

1. Spouse

2. Son

3.Daughter

4. Father

5. Mother

6. Brother

7. Sister

8. Member of the HUF (in case of HUF)

4. 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 Form 10IA Ack. No. of Form 10IA filed UDID Number (If available) Amount (Rs.)
1.Self with disability

2. Self with severe disability

5. 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;

6. 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.

To Download the CBDT Notification 22/2024 CLICK HERE

Also Read: CBDT Order about Waiving old Tax Demands of Rs.1 Lakh per Individual

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