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
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