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MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) CORRIGENDUM New Delhi the 21st February, 2024 INCOME-TAX G.S.R. 120(E).— In the notification of the Government of India, Ministry of Finance, Department of Revenue (Central Board of Direct Taxes), published in the Gazette of India, Extraordinary, Part II, Section 3, subsection (i), vide number G.S.R. 83(E), dated 31st January, 2024:–– (i) at page number 148, in item 1, for the bracket, figures and words “(1) These rules may be called the Income-tax (Amendment) Rules, 2024.”, the bracket, figures and words “(1) These rules may be called the Income-tax (Second Amendment) Rules, 2024.” shall be substituted; (ii) at page number 171, in Form ITR-2, in Schedule 80DD, a new column, “Amount (Rs.)” shall be inserted and accordingly, for the Schedule 80DD, the following schedule shall be substituted, namely: ––
“Schedule 80DD Nature of disability | Details of deduction in respect of maintenance including medical treatment of a dependent who is a person with disability |
Type of dependent | PAN of the dependent | Aadhaar of the dependent | Date of filing of Form 10IA | Ack. No. of Form 10IA filed | UDID Number (If available) | Amount (Rs.) |
1. Dependent person with disability 2. Dependent person with severe disability | 1. Spouse 2. Son 3. Daughter 4. Father 5.Mother 6. Brother 7. Sister 8. Member of the HUF (in case of HUF)”; | | | | | | |
(iii) at page number 229, in Form ITR-3, in Schedule 80DD, a new column, “Amount (Rs.)” shall be inserted and accordingly, for the Schedule 80DD, the following schedule shall be substituted, namely: ––
“Schedule 80DD Nature of disability | Details of deduction in respect of maintenance including medical treatment of a dependent who is a person with disability |
Type of dependent | PAN of the dependent | Aadhaar of the dependent | Date of filing of Form 10IA | Ack. No. of Form 10IA filed | UDID Number (If available) | Amount (Rs.) |
1. Dependent person with disability 2. Dependent person with severe disability | 1. Spouse 2. Son 3. Daughter 4. Father 5.Mother 6. Brother 7. Sister 8. Member of the HUF (in case of HUF)”; | | | | | | |
(iv) at page number 230, in Form ITR-3, in Schedule 80U, a new column, “Amount (Rs.)” shall be inserted and accordingly, for the Schedule 80U, the following schedule shall be substituted, namely:––
“Schedule 80U Nature of disability | Details of deduction in case of a person with disability | | |
| Date of filing of Form 10IA | Ack. No. of Form 10IA filed | UDID Number (If available) | Amount (Rs.) |
1. Self with disability 2. Self with severe disability”; | | | | |
(v) at page number 271, in Form ITR-5, in schedule CG, in row B, in sub-row (1), in item (d), for the figures, letters and symbols 54EC/54G/54GA”, the figures, letters and symbols “54D/54EC/54G/54GA” shall be substituted; (vi) at page number 274, in Form ITR-5, in Schedule CG, in row B, in sub-row (10), in the table below item (a), in row (ii), for the figures, letters and symbols “54D/54G/54GA/54GB”, the figures, letters and symbols “54D/54G/54GA” shall be substituted. [Notification No. 22/2024 F. No. 370142/47/2023-TPL] PANKAJ JINDAL, Jt. Secy.
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