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]
Income-tax NOTIFICATION New Delhi, the
29th day of July, 2015
S.O. 2070 (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 (Tenth Amendment) Rules, 2015.
(2) They shall be deemed to have come
into force with effect from the 1st day of April, 2015.
2. In the Income-tax Rules, 1962, 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 Form
[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
ITR-4 Form
For Individual having income from
business.
For Individual having income from Profession.
ITR-5 Form
[For persons other than,-
(i)
individual,
(ii)
(ii)
HUF,
(iii)
(iii)
company and
(iv) person filing Form ITR-7 (Please see Rule
12 of the Income-tax Rules,1962 Is there any change in the name
ITR-6 Form
For Companies other than companies
claiming exemption (Please see rule 12 of the Income-tax Rules,1962 Is there
any change in the company’s name If yes, please furnish the old name
ITR-7 Form
[For persons including companies
required to furnish return under sections 139(4A) or 139(4B) or 139(4C) or
139(4D) or 139(4E (Please see rule 12 of the Income-tax Rules,1962
[Notification
No.61/2015, F.No.142/1/2015-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 vide notification
number S.O.1683 (E), dated 24.06.2015.
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