Central Board of Direct Taxes (CBDT) issued notification no. 47/2026 dated 30.03.2026 to amend Income tax Rules 1962, namely –
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- These rules may be called the Income-tax (Fourth Amendment) Rules, 2026;
- They shall come into force with effect from the 31st day of March, 2026 and shall apply in respect of returns filed for A.Y. 2026-27.
FORM ITR-3,
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