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The CBDT has notified the ITR Forms 1 to 7 for the assessment year 2021-22 vide Notification No. 21/2021 in G.S.R 242(E) dated 31-03-2021. ITR-1 shall not be available for return filing if the tax has been deducted under Section 194N. Further, no return filing to be allowed in ITR-1 or ITR-4 if the tax has been deferred in respect of ESOPs allotted by an eligible start-up.The CBDT has notified the ITR Forms 1 to 7 for the assessment year 2021-22 vide Notification No. 21/2021 in G.S.R 242(E) dated 31-03-2021. ITR-1 shall not be available for return filing if the tax has been deducted under Section 194N. Further, no return filing to be allowed in ITR-1 or ITR-4 if the tax has been deferred in respect of ESOPs allotted by an eligible start-up.taxmann.com NewsRead More