Notification No. 5/2024

Specifying Forms Prescribed in Appendix-II of the Income Tax Rules 1962, to be furnished electronically under sub-rule(1) and sub-rule (2) of Rule 131 of the Income Tax Rules, 1962

What this is

Notification No. 5/2024 was published on 30 October 2024. Its subject is Specifying Forms Prescribed in Appendix-II of the Income Tax Rules 1962, to be furnished electronically under sub-rule(1) and sub-rule (2) of Rule 131 of the Income Tax Rules, 1962.

The instrument itself

The text, read by machine from the scan

This is not the department’s typed text. The department published this one as a scanned image of a signed paper, so there is no text in the file to copy. What follows was read off that image by optical character recognition and is reproduced without correction — the mistakes you can see are the machine’s, and there may be others you cannot. It is here so the document can be found and read; it is not a substitute for the file, which is linked below. Do not quote from this page.

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F.NO.30/DGIT(S)-/e-Filing Notification/Forms/2024
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j sovernment of India
Vilnistry of Finance
. ira bara , rire y :
irectorate of Income It (Systems)
otitic i ‘ /2024
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Deneauru, Ne 5U Uctober 2U24
rnished ele \ ide) li n i f Ru f the Income-tax Rules,
3 S i ubd-rul 0 or tne income-tax neom 1 ‘ ie approva of
| : : : j and sha e verified

Source: the department’s scanned file.

← Notification No. 118/2024 [F. No. 300195/12/2024-ITA-I] / SO 4895(E) · Notification No. 116/2024 [F. No. 500/1/2014-APA-II] / SO 4571(E) →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.