Income-tax Sixth Amendment Rules 2014 for Rule 12 and ITR Forms

[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 30th day of May, 2014

Income-tax

S.O. 1418(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 (6th Amendment) Rules, 2014.

• (2) They shall be deemed to have come into force with effect from the 1st day of April,

2015. 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:-

[Notification No. 28/2014, 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 (5th Amendment) Rules, 2014 vide notification S.O. No.1297 (E) dated 16 May, 2014.