{"id":37402,"date":"2022-05-31T14:43:33","date_gmt":"2022-05-31T09:13:33","guid":{"rendered":"https:\/\/www.cagmc.com\/?p=37402"},"modified":"2024-06-03T12:13:16","modified_gmt":"2024-06-03T06:43:16","slug":"application-of-itr-in-assessment-year-2022-2023","status":"publish","type":"post","link":"https:\/\/www.cagmc.com\/blog\/application-of-itr-in-assessment-year-2022-2023\/","title":{"rendered":"Application of ITR in Assessment Year -2022-2023"},"content":{"rendered":"<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone wp-image-37405 size-full\" title=\"Application of ITR in Assessment Year -2022-2023\" src=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/05\/Application-of-ITR-in-Assessment-Year-2022-2023.png\" alt=\"Application of ITR in Assessment Year -2022-2023\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/05\/Application-of-ITR-in-Assessment-Year-2022-2023.png 1200w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/05\/Application-of-ITR-in-Assessment-Year-2022-2023-300x158.png 300w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/05\/Application-of-ITR-in-Assessment-Year-2022-2023-1024x538.png 1024w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/05\/Application-of-ITR-in-Assessment-Year-2022-2023-615x323.png 615w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/05\/Application-of-ITR-in-Assessment-Year-2022-2023-400x210.png 400w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/05\/Application-of-ITR-in-Assessment-Year-2022-2023-292x153.png 292w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">CBDT<\/span><span style=\"font-weight: 400;\"> (Central Board of Direct Taxes) on 30<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\"> march 2022 by Notification has informed the Income-tax (Fourth Amendment) Rules, 2022. CBDT informed about five income tax return (<\/span><span style=\"font-weight: 400;\">ITR<\/span><span style=\"font-weight: 400;\">) forms for the assessment year 2022-23. In this blog, we will discuss the Application of ITR in Assessment Year -2022-2023 as per the notification.<\/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=\"#Income\">Income Tax Return\u00a0(ITR)<\/a><\/li>\n<li><a href=\"#Outline\">Outline of Income-tax (Fourth Amendment) Rules, 2022<\/a><\/li>\n<li><a href=\"#Application\">Application of ITR in Assessment Year -2022-2023<\/a><\/li>\n<li><a href=\"#Amendment\">Amendment in Rule 12 \u2013 Manner of filing ITR<\/a><\/li>\n<li><a href=\"#Conclusion\">Conclusion<\/a><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"Income\" style=\"text-align: justify;\"><b>Income Tax Return\u00a0(ITR)<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\"><a href=\"https:\/\/www.cagmc.com\/income-tax-returns-for-individuals\/\">ITR (Income Tax Return)<\/a>\u00a0is a form in which the taxpayers file information about the income they got and the tax applicable to the income tax department.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The income tax department has informed 7 various IRT forms like ITR 1, ITR 2, ITR 3, ITR 4, ITR 5, ITR 6 &amp; ITR 7. ITR applicability differs as per the:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sources of income of the taxpayer<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The amount of the income they get, and<\/span><\/li>\n<li id=\"Outline\">On the category of the taxpayer like individuals, HUF, company, etc.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Outline of Income-tax (Fourth Amendment) Rules, 2022<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The new\u00a0<a href=\"https:\/\/www.cagmc.com\/read-to-know-about-itr-forms-that-you-must-be-aware-of\/\">ITR forms<\/a> for the financial year 2022-23 try to find details of:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">more disclosures,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">details of investment in unincorporated entities, and<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">income from overseas retirement benefit accounts from taxpayers.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">CBDT for the Assessment Year 2022-23 by Income-tax (Fourth Amendment) Rules, 2022 has informed the following ITR Forms:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">SAHAJ ITR-1<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">ITR-2<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">ITR-3<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">SUGAM ITR4<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">ITR-5<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">ITR-6<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">ITR-V<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">and ITR- Ack<\/span><\/li>\n<\/ul>\n<p id=\"Application\" style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The notified ITR forms do not contain any major amendments or changes compared to the preceding year except a few to incorporate the changes or amendments made by the Finance Act of the relevant year to incorporate the changes or amendments in the Finance Act of the relevant year<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Application of ITR in Assessment Year -2022-2023<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Following are the applicability of ITR-forms for Assessment Year -2022-2023 as per the notification CBDT.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>ITR Form 1 or SAHAJ\u00a0\u00a0<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This form is the same as last year, only the attachment of income from retirement benefits accounts kept in a <a href=\"https:\/\/www.cagmc.com\/foreign-company-registration\/\">foreign country<\/a> for the calculation of net salary is newly added.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Further, it also tries to find details on whether or not the said benefits account was kept in the knowledge of the country under section 89A of the <\/span><span style=\"font-weight: 400;\">Income Tax Act,1961<\/span><span style=\"font-weight: 400;\">. However, the taxpayers can also claim relief from taxation as per section 89A on this income<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>ITR form 2<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">ITR-2<\/span><span style=\"font-weight: 400;\"> form applies to HUFs and Individuals who are remunerated and have income from other sources but not from business. In simple words, taxpayers other than the business income category can file this\u00a0ITR 2 form.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>ITR form 3<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The taxpayers having income as profits from other <\/span><span style=\"font-weight: 400;\">businesses<\/span><span style=\"font-weight: 400;\"> or professions can file this form.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>ITR Form 4 or Sugam<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Individuals, HUFs, and firms with total income up to Rs 50 lakh and having income from other businesses and professions which is added under sections 44AD, 44ADA, or 44AE of the Income Tax Act, 196, can file this form.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Further, the ITR-4 form is applicable for large business income group taxpayers who can give a convincing figure of their annual turnover in this form.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">However, this is not applicable for an individual who is either Director in a company or has invested in unpublished equity shares or if income tax is overdue on <a href=\"https:\/\/www.cagmc.com\/employees-stock-option-plan\/\">ESOP<\/a> or has agricultural income more than Rs. 5000.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>ITR Form 5<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">A corporate body <a href=\"https:\/\/www.cagmc.com\/llp-registration\/\">limited liability partnership (LLP)<\/a> can file this form.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>ITR form 6<\/b><\/h3>\n<p id=\"Amendment\" style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This form is applicable for companies registered other than Section 11.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Amendment in Rule 12 \u2013 Manner of filing ITR<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">There is no modification in the manner of filing ITR Forms compared to last year. Central Board of Direct Taxes to incorporate the changes related to ITR forms for the AY 2022-23 has amended rule 12 of the income tax rules, 1962.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Rule 12 of Income Tax Rules, 1962 proposes the manner of filing the income tax return in ITR.\u00a0The following amendments are for the ITR forms ITR-1 to ITR-6 for the 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;\">In Rule 12(1), the year \u20182022\u2019 is swapped for the figure \u20182021\u2019 to make the changes applicable for Assessment Year 2022-23.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">In Rule 12(5), the year \u20182021\u2019 is swapped for the figure \u20182020\u2019 to make the ITR forms applicable for the Assessment Year 2021-22 or earlier assessment years which were notified for respective years.<\/span><\/li>\n<\/ul>\n<p id=\"Conclusion\" style=\"text-align: justify;\"><span style=\"font-weight: 400;\">However, the amended rule has come into force from the 1st day of April 2022. Although ITR forms for the AY are notified, no utility on the e-filing portal is yet given for the online filing of the return.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Conclusion<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Therefore, it is clear from the above discussion that the<a href=\"https:\/\/incometaxindia.gov.in\/Pages\/default.aspx\" target=\"_blank\" rel=\"noopener\"> Central Board of Direct Taxes<\/a> to incorporate the changes related to ITR forms for the AY 2022-23 has amended rule 12 of the income tax rules, 1962.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>CBDT (Central Board of Direct Taxes) on 30th march 2022 by Notification has informed the Income-tax (Fourth Amendment) Rules, 2022. [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":37405,"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":[69],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Application of ITR in Assessment Year -2022-2023 - CAGMC<\/title>\n<meta name=\"description\" content=\"Latest Article - Application of ITR in Assessment Year -2022-2023. 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