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) |