NOTIFICATION No. SO 1418(E) [NO.28/2014 (F.NO.142/2/2014-TPL)], DATED 30-5-2014

INCOME-TAX (SIXTH AMENDMENT) RULES, 2014

NOTIFICATION No. SO 1418(E) [NO.28/2014 (F.NO.142/2/2014-TPL)]DATED 30-5-2014

In exercise of the powers conferred by section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:—

1. (1) These rules may be called the Income-tax (6th Amendment) Rules, 2014.

(2) They shall be deemed to have come into force with effect from the 1st day of April,

2014.

2. In the Income-tax Rules, 1962 (hereinafter referred to as the said rules), in rule 12, in sub-rule(2), in the proviso,—

(a) after the expression “section 10A”, the expression “section 10AA” shall be inserted;
(b) after the expression “section 44AB”, the expression “section 44DA, section 50B” shall be inserted;
(c) for the expression “or section 115JB”, the expression “section 115JB or section 115VW” shall be substituted.

3. In the said rules, in Appendix-II, for FORM ITR-3, FORM ITR-4, FORM ITR-5, FORM ITR-6 and FORM ITR-7, the following FORMS shall respectively be substituted, namely:—

ITR-3

INDIAN INCOME TAX RETURN

[For Individuals/HUFs being partners in firms and not carrying out business or profession under any proprietorship]

(Please see rule 12 of the Income-tax Rules, 1962)

(Also see attached instructions)

 

ITR-4

INDIAN INCOME TAX RETURN

(For individuals and HUFs having income from a proprietary business or profession)

(Please see rule 12 of the Income-tax Rules, 1962)

(Also see attached instructions)

 

ITR-5

INDIAN INCOME TAX RETURN

[For firms, AOPs and BOIs]

(Please see Rule 12 of the Income-tax Rules, 1962)

(Also see attached instructions)

 

ITR-6

INDIAN INCOME TAX RETURN

[For Companies other than companies claiming exemption under section 11]

(Please see rule 12 of the Income-tax Rules, 1962)

(Also see attached instructions)

 

ITR-7

INDIAN INCOME TAX RETURN

[For persons including companies required to furnish return under section 139(4A) or section 139(4B) or section 139(4C) or section 139(4D)]

(Please see rule 12 of the Income-tax Rules, 1962)

(Also see attached instructions for guidance)

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