CBDT Notifies ITR-2 & ITR-3 for AY 2024-25 | Individuals/HUFs Subject to Tax Audit Can Verify ITR Using EVC
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- Last Updated on 2 February, 2024
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Notification no. 19/2024, dated 31-01-2023
The Central Board of Direct Taxes (CBDT) has notified Income-tax Return Forms 2 and 3 for the Assessment Year 2024-25. The new Forms will be applicable for filing income-tax returns with respect to income earned during the previous year 2023-24 (between 01-04-2023 and 31-03-2024). Earlier, the CBDT notified ITR-1, ITR-4, and ITR-6.
Further, the CBDT has also amended Rule 12, which prescribes ITR forms and procedures for submitting and authenticating them. Rule 12 has been amended to allow individuals and HUF, who are liable to tax audit under section 44AB to verify the return of income through an electronic verification code. Earlier, they are only authorised to verify returns through digital signature.
Click Here To Read The Full Notification
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