CBDT mandates e-filing of reports prescribed under Sections 10AA, 44DA, 50B and 115VW wef April 1, 2014

INCOME-TAX (SIXTH AMENDMENT) RULES, 2014 – AMENDMENT IN RULE 12 AND SUBSTITUTION OF FORMS ITR-3, ITR-4, ITR-5, ITR-6 & ITR-7

NOTIFICATION NO.28/2014 [F.NO.142/2/2014-TPL]/SO 1418(E), DATED 30-5-2014

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,

2014.

2. 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:—

ITR-3 INDIAN INCOME TAX RETURN [For Individuals/HUFs being partners in firms and not carrying out business or profession under any proprietorship] (Please see rule 12 of the Income-tax Rules, 1962) (Also see attached instructions)

 

ITR-4 INDIAN INCOME TAX RETURN (For individuals and HUFs having income from a proprietary business or profession) (Please see rule 12 of the Income-tax Rules, 1962) (Also see attached instructions)

 

ITR-5 INDIAN INCOME TAX RETURN [For firms, AOPs and BOIs] (Please see Rule 12 of the Income-tax Rules, 1962) (Also see attached instructions)

 

ITR-6 INDIAN INCOME TAX RETURN [For Companies other than companies claiming exemption under section 11] (Please see rule 12 of the Income-tax Rules, 1962) (Also see attached instructions)

 

ITR-7 INDIAN INCOME TAX RETURN [For persons including companies required to furnish return under section 139(4A) or section 139(4B) or section 139(4C) or section 139(4D)] (Please see rule 12 of the Income-tax Rules, 1962) (Also see attached instructions for guidance)