[TO BE PUBLISHED IN THE GAZETTE OF INDIA EXTRAORDINARY, PART II, SECTION 3,
SUB-SECTION (ii)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
[CENTRAL BOARD OF DIRECT TAXES]
NOTIFICATION
New Delhi, the 1st day of April, 2014
Income-tax
S.O.997(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 (4th Amendment) Rules, 2014.
(2) They shall 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,─
(a) in sub-rule (1), for the figures “2013”, the figures “2014” shall be substituted;
(b) in sub-rule(2), in the proviso after the words and figures “section 115JB” the words
“or to give a notice under clause (a) of sub-section (2) of section 11” shall be
inserted;
(c) in sub-rule (3), in the first proviso,-
(A) after clause (aab), the following clause shall be inserted, namely:-
“(aac) a person required to furnish the return in Form ITR-5, other than a firm to
which clause (aaa) is applicable, shall furnish the return for the assessment year
2014-15 and subsequent assessment years in the manner specified in clause (ii) or
clause (iii);”;
(B) for clause (b), the following clause shall be substituted, namely:-
“(b) a person required to furnish the return in Form ITR-7 shall furnish the return
for assessment year 2014-15 and subsequent assessment years,-
(A) in case it is furnished under sub-section (4B) of section 139, in the manner
specified in clause (ii);
(B) in other cases, in the manner specified in clause (i) or clause (ii) or clause
(iii):”;
(d) in sub-rule (4), after the words, “report of audit”, the words “or notice” shall be
inserted;
(e) in sub-rule (5), for the figures “2012”, the figures “2013” shall be substituted.
3. In the said rules, in Appendix-II, for “Forms SAHAJ (ITR-1), ITR-2, SUGAM (ITR-4S) and ITR-
V” the “Forms SAHAJ (ITR-1), ITR-2, SUGAM (ITR-4S) and ITR-V” shall be respectively
substituted as follows:-
[Notification No. 24/2014/ F.No.142/2/2014-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 (3rd Amendment) Rules, 2014 vide notification S.O. No.
878 (E) dated 21 March, 2014.
