The Central Board of Direct Taxes (CBDT) via Notification dt. 27th July, 2021 has issued the Income tax (20th Amendment) Rules, 2021. 
The amendment has been brought pursuant to amendment in Section 148 of Income Tax Act, 1961 by Finance Act, 2021. The amendment provides that where a return of income relates to the assessment year commencing on the 1st day of April, 2020 or any earlier assessment year, it shall be furnished in the appropriate form as applicable in that assessment year. Previously this provision was applicable only for returns for Assessment Years till 2019. 
This amendment shall come into effect immediately.

The Amended Rule 12(1) read as under
12(1) “The return of income required to be furnished under sub-section (1) or sub-section (3) or sub-section (4A) or sub-section (4B) or sub-section (4C) or sub-section (4D) or sub-section (4E) or sub-section (4F) of section 139 or clause (i) of sub-section (1) of section 142 or sub-section (1) of section 148 section 148 or section 153A relating to the assessment year commencing on the 1st day of April 2021”. 

Amended Rule 12(5) shall now read as under:
12(5)“Where a return of income relates to the assessment year commencing on the 1st day of April 2019 2020 or any earlier assessment year, it shall be furnished in the appropriate form as applicable in that assessment year”.

Feel free to contact in case of any query or consultation.