[TO BE PUBLISHED IN THE GAZETTE OF INDIA EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (ii)]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
Notification
New Delhi, the 11th May, 2010
Income-tax
S.O. 1056(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 (Fourth Amendment)
Rules, 2010.
(2) They shall come into force on the 1st day of April, 2010.
2. In the Income-tax Rules, 1962, -
(a)
in rule 12, –
(i)
for the words and figures “Form No. ITR-1”, at both the places
where they occur, the words and figures “Form SARAL-II (ITR-
1)”, shall be substituted;
(ii)
in sub-rule (1), -
(a) for the figures “2009”, the figures “2010” shall be
substituted;
(b) for clause (a), the following clause shall be substituted,
namely:-
“(a) in the case of a person being an individual where the total
income includes income chargeable to income tax, under the
head,-
(i) “Salaries” or income in the nature of family pension as
defined in the Explanation to clause (iia) of section 57;
or
(ii) “Income from house property”, where assessee does
not own more than one house property and does not
have any brought forward loss under the head; or
(iii) “Income from other sources”, except winnings from
lottery or income from race horses,
be in Form SARAL-II (ITR-I) and be verified in the manner
indicated therein;”
(iii)
in sub-rule (5), for the figures “2008”, the figures “2009”
shall be substituted;
(b)
in Appendix-II, for Forms ITR-2, ITR-3, ITR-4, ITR-5, ITR-6, ITR-7
and ITR-V, the following forms shall be substituted, namely:-
[Notification No. 33/2010/ F.No.142/12/2010-SO(TPL)]
( Alka Gautam)
Under Secretary to the Government of India
Note.- The principal rules were published vide Notification No.S.O.969(E), dated the 26th March, 1962
and last amended by Income-tax (Third Amendment) Rules, 2010 vide Notification S.O. No. 943(E)
dated 23.4.2010.
- 3 -
F.No.142/12/2010-SO(TPL)
From pre-page
Subject:- Notification of Forms ITR-2, ITR-3, ITR-4, ITR-5, ITR-6, ITR-7
and ITR-V – reg.
Draft Notification of Forms ITR-2, ITR-3, ITR-4, ITR-5, ITR-6,
ITR-7 and ITR-V, is placed below for vetting by the Legislative Wing of
Ministry of Law and Justice.
( Alka Gautam )
Under Secretary (TPL-IV)
29.4.2010
Director (TPL-IV)
M/o Law & Justice, Legislative Department
- 11 -
F.No.142/28/2009-SO(TPL)
From pre-page
Subject:- Introduction of SARAL-II Form (ITR-1) – Regarding.
Draft Notification for approved by the Finance Minister is placed
below for vetting by the Legislative Wing of Ministry of Law and Justice.
( Pawan K. Kumar )
Director (TPL-IV)
09.04.2010
M/o Law & Justice, Legislative Department
