CBDT notifies Income-tax Return (ITR Forms) for AY 2023-24

Notification No. 04/2023 and Notification No. 05/2023, dated 10.02.2023 and 14.02.2023

The Income-tax Return Forms (ITR Forms) for Assessment Year 2023-24 have been announced by the Central Board of Direct Taxes (CBDT) through Notifications No. 04 & 05 of 2023 dated 10.02.2023 and 14.02.2023. These ITR forms will be applicable starting from 1st April 2023, and their early notification aims to facilitate the filing of returns at the start of the next Assessment Year.

To simplify the process of filing tax returns and enhance convenience for taxpayers, the ITR Forms for the current year have been kept largely unchanged from the previous year’s ITR Forms. Only the minimal modifications necessary due to amendments in the Income-tax Act, 1961 have been incorporated.

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