As per notification dated 29-04-2022 by CENTRAL BOARD OF DIRECT TAXES amend Income-tax Rules, 1962 by exercise of the powers conferred by sub-section (8A) of section 139 read with section 295 of the Income-tax Act, 1961, These rules may be called the Income-tax (Eleventh Amendment) Rules, 2022. Filing Updated ITR (ITR-U) In the Income-tax Rules, 1962 (hereinafter referred