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The Central Board of Direct Taxes amends the Income-tax Rules, 1962 to update electronic filing mandates for tax returns and audit reports. The rules apply from the first day of April, 2013. Assessees who must furnish specific audit reports submit those reports electronically. Persons who must furnish an audit report electronically also furnish their return in the specified electronic manner unless specific exclusions apply.
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GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE [CENTRAL BOARD OF DIRECT TAXES]
NOTIFICATION
New Delhi, the 11th day of June, 2013
Income-tax
S.O.1513(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:-
(a) in sub-rule (2),-
(A) after the words, letters and figure “Form No. ITR-6” the words, letters and figure “or Form No. ITR-7” shall be inserted;
(B) for the proviso, the following proviso shall be substituted, namely:-- “Provided that where an assessee is required to furnish a report of audit specified under sub-clauses (iv), (v), (vi) or (via) of clause (23C) of section 10, section 10A, clause (b) of sub-section (1) of section 12A, section 44AB, section 80-IA, section 80-IB, section 80- IC, section 80-ID, section 80JJAA, section 80LA, section 92E or section 115JB of the Act, he shall furnish the same electronically.”;
(b) in sub-rule (3),-
(A) in the proviso, for clause (aab), the following clause shall be substituted, namely:- “(aab) a person claiming any relief of tax under section 90 or 90A or deduction of tax under section 91 of the Act, other than a person to whom clause (aaa) or clause (ab) is applicable, shall furnish the return for assessment year 2013-14 and subsequent assessment years in the manner specified in clause (ii) or clause (iii);”.
(B) after the proviso, the following proviso shall be inserted, namely:-
“Provided further that a person who is required to furnish any report of audit referred to in proviso to sub-rule (2) electronically, other than a person to whom clause (aaa) or clause (ab) of the first proviso is applicable, shall furnish the return, in Form as applicable to him, in the manner specified in clause (ii) or clause (iii).”.
[Notification No. 42/2013/ F.No.142/5/2013-TPL]
(Gaurav Kanaujia) Director 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 (Sixth Amendment) Rules, 2013 vide notification S.O. No. 1491(E) dated 10th June, 2013.
