The Central Board of Direct Taxes (CBDT) has notified the Rule 12AC regarding the furnishing of Updated return of Income. The Form ITR U has been notified in the Notification No. 48/2022 on 29th April 2022 in which all the relevant information have been prescribed in the Form ITR U for the assessment years commencing on or after 1st April 2022 and subsequent assessment years.
To view and download the Notification, click here