Changes in Latest Income Tax Return (ITR) Forms for FY 2023-24

This article includes the following key pointers:

1. Filing Deadlines
2. EVC for Tax Audits
3. Reasons of Tax Audit u/s 44AB
4. Cash Receipts Reporting
5. Capital Gains Accounts Scheme (CGAS) Reporting
6. Details of Legal Entity Identifier (LEI)
7. Political Party Contributions
8. Adjustment of Unabsorbed Depreciation
9. Online Gaming Winnings Taxation
10. Schedule 80DD
11. Reporting of sums received by a unitholder from the
    Business Trust
12. Dividend Income Reporting
13. ESOP Tax Benefits
14. Start-up Deduction Details (Schedule 80IAC)
15. Offshore Banking unit or IFSC (Schedule 80LA)

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