{"id":37268,"date":"2022-05-27T13:02:11","date_gmt":"2022-05-27T07:32:11","guid":{"rendered":"https:\/\/www.cagmc.com\/?p=37268"},"modified":"2024-06-03T12:22:24","modified_gmt":"2024-06-03T06:52:24","slug":"changes-in-itr-forms-for-assessment-year-2022-23","status":"publish","type":"post","link":"https:\/\/www.cagmc.com\/blog\/changes-in-itr-forms-for-assessment-year-2022-23\/","title":{"rendered":"Major changes in ITR forms for Assessment Year 2022-23"},"content":{"rendered":"<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone wp-image-37271 size-full\" title=\"ITR forms for Assessment Year 2022-23\" src=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/05\/Major-changes-in-ITR-forms-for-Assessment-Year-2022-23-1.png\" alt=\"ITR forms for Assessment Year 2022-23\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/05\/Major-changes-in-ITR-forms-for-Assessment-Year-2022-23-1.png 1200w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/05\/Major-changes-in-ITR-forms-for-Assessment-Year-2022-23-1-300x158.png 300w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/05\/Major-changes-in-ITR-forms-for-Assessment-Year-2022-23-1-1024x538.png 1024w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/05\/Major-changes-in-ITR-forms-for-Assessment-Year-2022-23-1-615x323.png 615w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/05\/Major-changes-in-ITR-forms-for-Assessment-Year-2022-23-1-400x210.png 400w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/05\/Major-changes-in-ITR-forms-for-Assessment-Year-2022-23-1-292x153.png 292w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Last month the income tax department informed us about the income tax return (ITR) forms for FY 2021-22 or AY 2022-23. Although no key changes are declared, there are still some revisions in the forms that every taxpayer must be aware of while filing ITR. This blog will deal with major changes in ITR forms for FY 2022-23.<\/span><\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"border: 1px solid #555;\">\n<p style=\"text-align: justify;\"><b>Table of Content<\/b><\/p>\n<ul>\n<li><a href=\"#What\">What is ITR form?<\/a><\/li>\n<li><a href=\"#Changes\">Changes in the ITR for Assessment Year 2022-23 in general<\/a><\/li>\n<li><a href=\"#Major\">Major changes in ITR forms for AY 2022-23<\/a><\/li>\n<li><a href=\"#Conclusion\">Conclusion<\/a><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>What is ITR form?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">There is a total of seven ITR forms. <\/span><span style=\"font-weight: 400;\">ITR<\/span><span style=\"font-weight: 400;\"> (Income Tax Return) is\u00a0a form that an individual or business has to submit to the Income Tax Department of India. Further, it comprises information about the individual\u2019s income and the taxes he\/she has to pay on it during the year.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Changes in the ITR for Assessment Year 2022-23 in general<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Some of the changes in the ITR Forms for AY 2022-23 are:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Category of Pensioners<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The following options are for pensioners in new ITR forms: Pensioners \u2013 CG, Pensioners \u2013 SC, Pensioners \u2013 PSU and Pensioners \u2013 others.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Reporting of Interest Income from EPF<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Earlier if an employee contribution increases more than Rs.2,50,000 a financial year, then interest added on such additional contribution was taxable as an \u201cIncome from Other Sources\u201d. But, know they have to announce such interest income on yearly basis and pay the tax.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The limit of Rs. 2,50,000 will rise to Rs. 5,00,000 if such a person has contributed to a fund where there is no contribution by the employer. Further, the Schedule OS (Other Sources) is amended to incorporate the reporting necessities of such interest income from EPF contributions as per the new rule ITR form.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Reporting of foreign assets<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Now the ITR Forms, except ITR 1 and ITR 4 require resident taxpayers to reveal their foreign assets. For example, assets like shares (<a href=\"https:\/\/www.cagmc.com\/employees-stock-option-plan\/\" target=\"_blank\" rel=\"noopener\">ESOPs<\/a>, RSUs), and property under Schedule FA.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The reporting of conditions is only compulsory for the taxpayers residing in India. Non-residents do not have to file under schedule FA. Various foreign assets like Foreign Depository Account, Immovable Property, trusts created abroad, etc. must be disclosed under this schedule FA.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Additional disclosure in case of Capital Gains<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The following additional disclosures in the Schedule CG (Capital Gains) both Long and Short are necessary in new ITR forms:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Purchase and sale date of land or building<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The Counties name and Zip Code if the property is foreign<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Yearly details of the cost of enhancement to land or building<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Separate disclosure of the cost of acquirement and indexed cost of acquirement<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Residential status in India ITR<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The benefits given to <a href=\"https:\/\/www.cagmc.com\/nri-taxation\/\">NRIs<\/a> and income tax rules are different from rules applicable to resident Indians. The NRIs file returns in ITR-2 in all cases, excluding business income. NRIs with <a href=\"https:\/\/www.cagmc.com\/income-tax-returns-for-companies\/\">business income file returns<\/a> in ITR-3. The taxability of tax from NRIs depends upon their residential status.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">NRIs Income earned and are taxable income in India can be:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Salary earned in India<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Salary for service given in India<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Income from the property in India like Rental<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><a href=\"https:\/\/www.cagmc.com\/taxation-of-capital-gain\/\">Capital gains<\/a> on transfer of Indian assets like sale of property etc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Income from FD (Fixed Deposits)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Interest on the savings account<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>New tax regime determined under Section<\/b> <strong>115BAC<\/strong><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">During FY 2021-22 only information essential was if one has opted for the new tax regime or not. Conversely, for the FY 2022-23, one has to choose from the following options:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Opting in now<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Not opting<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Continue to opt<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Opt-out<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Reporting of tax-deferred on ESOP<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The New ITR Forms have introduced a \u201cSchedule: Tax-Deferred on ESOP\u201d. The Schedule tries to find the following disclosures:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The amount of tax-deferred in ITR filed for AY 2021-22<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Date on which the person ceased to be an employee of the organization<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The amount of tax payable in the current assessment year;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Date of sale of specified securities and amount of tax attributable to such sale<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Balance amount of tax-deferred to be carried forward to next assessment years<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The new Schedule track the sum of tax-deferred by the employee and the year it should be taxed. Further, the tax payable in the current assessment year is transferred in a new row introduced in Schedule Part B \u2013 TTI (Computation of tax liability on total income)<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Relief under <\/b><strong>Sec.89A<\/strong> <b>from taxation of income from retirement benefits account maintained in notified countries<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Section 89A is introduced from the assessment year 2022-23. It has removed the earlier difficulty by providing that the income of a definite person from the definite account shall be taxed in such manner and for such year as may be prescribed by rules. The rules have not been yet informed by the board.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Still, the new ITR Forms have amended\u00a0Schedule S which talks about Details of Income from Salary to be disclosed. It is necessary to disclose the following details:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The Income from the retirement benefits account is maintained in a notified country under Section 89A.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The Income from the retirement benefits account is maintained in a country other than notified country under Section 89A.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In respect of family pension similar disclosure has to be made in the Schedule OS (Income from Other Sources).<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Major changes in ITR forms for AY 2022-23<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Following are some of the major changes in ITR form for AY 2022-23:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Changes in ITR-1 for AY 2022-23<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Under this form, it is necessary to provide information about income from overseas retirement funds while calculating their net salary.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Changes in ITR-2 for AY 2022-23<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The following are the changes in ITR-2 for AY 2022-23:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The assesses have to provide information about income from overseas retirement funds while calculating their net salary.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The details such as the amount of tax-deferred in earlier AY, date of specified securities, date of employment ceased, amount of tax payable in current AY, Balance amount of tax-deferred c\/f in next AY, etc. should be as per the new section introduced for reporting of the tax-deferred on ESOP received from employer being an eligible start-up under 80IC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Separate disclosure is necessary for interest and dividend incomes taxable as per Section 115AC of bonds and GDR got in foreign currency.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The assesses has to FMV of capital assets which are transferred by way of slum sale and fair market rate of consideration got or accumulating due to transfer by way of slum sale.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Assesses must disclose the foreign asset details on a schedule year basis that is till December 2021, instead of financial year basis March.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Changes in ITR-3 for AY 2022-23<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The following are the changes in ITR-3 for AY 2022-23:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The assesses have to provide information about income from overseas retirement funds while calculating their net salary.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Separate disclosure is necessary for interest and dividend incomes taxable as per Section 115AC of bonds and GDR got in foreign currency.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The details such as the amount of tax-deferred in earlier AY, date of specified securities, date of employment ceased, amount of tax payable in current AY, Balance amount of tax-deferred c\/f in next AY, etc. should be as per the new section introduced for reporting of the tax-deferred on ESOP received from employer being an eligible start-up under 80IC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The assesses will disclose the details of tax on secondary adjustments under section 92CE (2A) which is the number of primary adjustments on which option exercised an amount not repatriated, amount payable and challan payment.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Assesses must disclose the foreign asset details on a schedule year basis that is till December 2021, instead of financial year basis March.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The assesses has to FMV of capital assets which are transferred by way of slum sale and fair market rate of consideration got or accumulating due to transfer by way of slum sale.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Changes in ITR-4 for AY 2022-23<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The following are the changes in ITR-4 for AY 2022-23:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The assesses have to provide information about income from overseas retirement funds while calculating their net salary.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The assesses will disclose the Aggregate of payments arising from the transaction or transactions during the previous year as referred to in Explanation 2A(a) of section 9(1)(i) of the <\/span><span style=\"font-weight: 400;\">Information Technology Act, 2000<\/span><span style=\"font-weight: 400;\"> and the number of users in India as referred in Explanation 2A(b) Section 9(1)(i) of the IT Act. But this disclosure will only be if a non-resident person has Special Economic Presence in India.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Changes in ITR-5 for AY 2022-23<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The following are the changes in ITR-5 for AY 2022-23:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Separate disclosure is necessary for interest and dividend incomes taxable as per Section 115AC of bonds and GDR got in foreign currency.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The assesses will disclose the Aggregate of payments arising from the transaction or transactions during the previous year as referred to in Explanation 2A(a) of section 9(1)(i) of the <a href=\"https:\/\/en.wikipedia.org\/wiki\/Information_Technology_Act,_2000\" target=\"_blank\" rel=\"noopener\">Information Technology Act, 2000<\/a> and the number of users in India as referred in Explanation 2A(b) Section 9(1)(i) of the IT Act. But this disclosure will only be if a non-resident person has Special Economic Presence in India.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Assesses must disclose the foreign asset details on a schedule year basis that is till December 2021, instead of a financial year basis of March.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The assesses has to FMV of capital assets which are transferred by way of slum sale and fair market rate of consideration got or accumulating due to transfer by way of slum sale.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The assesses will disclose the details of tax on secondary adjustments under section 92CE (2A) which is the number of primary adjustments on which option exercised an amount not repatriated, amount payable and challan payment.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Changes in ITR-6 for AY 2022-23<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The following are the changes in ITR-6 for AY 2022-23:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Separate disclosure is necessary for interest and dividend incomes taxable as per Section 115AC of bonds and GDR got in foreign currency.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The assesses will disclose the Aggregate of payments arising from the transaction or transactions during the previous year as referred to in Explanation 2A(a) of section 9(1)(i) of the Information Technology Act, 2000 and the number of users in India as referred in Explanation 2A(b) Section 9(1)(i) of the IT Act. But this disclosure will only be if a non-resident person has Special Economic Presence in India.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Now the assesse has to disclose investment made in an unincorporated company like name of the entity, type of entity, audit liability of entity, <a href=\"https:\/\/www.cagmc.com\/how-to-apply-for-instant-pan-card\/\">PAN<\/a>, 92E liability of entity, the share of profit in the entity, capital balance, amount of shares.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The assesses will disclose the details of tax on secondary adjustments under section 92CE (2A) which is the number of primary adjustments on which option exercised an amount not repatriated, the amount payable and challan payment.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The assesses has to FMV of capital assets which are transferred by way of slum sale and fair market rate of consideration got or accumulating due to transfer by way of slum sale.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Assesses must disclose the foreign asset details on a schedule year basis that is till December 2021, instead of financial year basis March.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Changes in ITR-7 for AY 2022-23<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The following are the changes in ITR-7 for AY 2022-23:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Assesses must disclose the foreign asset details on a schedule year basis that is till December 2021, instead of financial year basis March.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The assesses will also provide details of funds invested on the last day of the previous year.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Conclusion<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Therefore, the above discussion talks about the Major changes in the ITR forms for the assessment year 2022-23. ITR comprises information about the individual\u2019s income and the taxes he\/she has to pay on it during the year.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Last month the income tax department informed us about the income tax return (ITR) forms for FY 2021-22 or AY [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":37271,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[89],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Major changes in ITR forms for Assessment Year 2022-23 - CAGMC<\/title>\n<meta name=\"description\" content=\"In this Article you will learn about General and Major changes in ITR forms for Assessment Year 2022-23.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cagmc.com\/blog\/changes-in-itr-forms-for-assessment-year-2022-23\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Major changes in ITR forms for Assessment Year 2022-23 - CAGMC\" \/>\n<meta property=\"og:description\" content=\"In this Article you will learn about General and Major changes in ITR forms for Assessment Year 2022-23.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cagmc.com\/blog\/changes-in-itr-forms-for-assessment-year-2022-23\/\" \/>\n<meta property=\"og:site_name\" content=\"Goyal Mangal &amp; 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