New ITR forms aligned with changes in Finance Act
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- < 1 minute
- By Taxmann
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- Last Updated on 6 April, 2021
Latest from Taxmann
April 5, 2021
CA Naveen Wadhwa | DGM | Taxmann.com, comments in the Business Standard
“…One of the amendments carried out in the Finance Act, 2020, allowed to defer the payment of tax on Employees’ Stock Option (ESOPs) allotted by eligible start-ups. Subsequently, rules were amended to provide that these assesses will not be eligible to furnish their returns of income in ITR-1 and ITR-4. Corresponding changes have been made to these two forms…”
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