25/2012 notification 25 date of issue 2/7/2012

GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE [CENTRAL BOARD OF DIRECT TAXES] NOTIFICATION New Delhi, the 2nd day of July, 2012 Income-tax S.O.1453(E).- 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 (7th (2) They shall come into force from the date of its publication in the Official Gazette. Amendment) Rules, 2012. 2. In the Income-tax Rules, 1962,- (A) in rule 12,– (i) in sub-rule (1),- (a) in the proviso to clause (a), for the words “ being an individual, who is a resident,” the following words, brackets and figures shall be substituted, namely:- “who is a resident, other than not ordinarily resident in India within the meaning of sub-section (6) of section 6”; (b) in the proviso to clause (ca), for the words “ being an individual or Hindu undivided family, who is a resident,” the following words, brackets and figures shall be substituted, namely:- “who is a resident, other than not ordinarily resident in India within the meaning of sub-section (6) of section 6”; (ii) in sub-rule (3), in the proviso, in clause (aa) after the words “being a resident,” the words, brackets and figures “other than not ordinarily resident in India within the meaning of sub-section (6) of section 6” shall be inserted; (B) in Appendix-II, (i) for Forms ITR-5, the following shall be substituted, namely:- (ii) for Form ITR-6, the following shall be substituted, namely:- “Forms ITR-5 and ITR-6 have been separately attached” [Notification No.25/2012/ F.No.142/31/2011 -TPL] (Ashis Chandra Mohanty) Under Secretary to the Government of India Note.- The principal rules were published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii) vide notification number.S.O.969(E), dated the 26th March, 1962 and last amended by Income- tax (6thAmendment) Rules, 2012 vide notification S.O. No.1169(E) dated 23 /5/2012.