The Central Board of Direct Taxes, CBDT has notified Income-tax Return Forms (ITR Forms) for the assessment year 2023-24. These ITR forms will come into effect from the 1st of April this year. The Finance Ministry said, these forms have been notified in advance to enable filing of returns from the beginning of the ensuing Assessment Year. To facilitate taxpayers and to improve ease of filing, no significant changes have been made to the ITR Forms in comparison to last year's Forms. The Ministry said, only the bare minimum changes necessitated due to amendments in the Income-tax Act, 1961 have been made.<br />''<br />''ITR Form 1 (Sahaj) and ITR Form 4 (Sugam) are simpler Forms that cater to a large number of small and medium taxpayers. Sahaj can be filed by a resident individual having income upto 50 lakh rupees and who receives income from salary, one house property and other sources. Sugam can be filed by individuals, Hindu Undivided Families and firms being a resident having total income upto 50 lakh rupees and income from business.