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, sub-
section (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
Details of deduction in respect of maintenance including medical treatment of a dependent who is a person with disability
Nature of
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.)
-
Dependent
person
with
disability
-
Dependent
person
with
severe
disability
-
Spouse
-
Son
-
Daughter
-
Father
-
Mother
-
Brother
-
Sister
-
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
Details of deduction in respect of maintenance including medical treatment of a dependent who is a person with disability
Nature of
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.)
-
Dependent
person
with
disability
-
Dependent
person
with
severe
disability
-
Spouse
-
Son
-
Daughter
-
Father
-
Mother
-
Brother
-
Sister
-
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
Details of deduction in case of a person with disability
Nature of disability
Date of filing of
Form 10IA
Ack. No. of Form 10IA
filed
UDID Number (If
available)
Amount (Rs.)
- Self with disability
- 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.
