Income-tax (6th Amendment) Rules, 2014. - 28/2014 - Income Tax

[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 NO. 28/2014 New Delhi, the 30th day of May, 2014 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, 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:- FORM 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) FORM 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) FORM 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) FORM 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) FORM 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) [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.