Income-tax (9th Amendment) Rules, 2016 - 24/2016 - Income Tax

GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE [CENTRAL BOARD OF DIRECT TAXES] NOTIFICATION NO. 24/2016 New Delhi, the 30th day of March, 2016 Income-tax S.O. 1262(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 (9th Amendment) Rules, 2016. (2) They shall come into force with effect from the 1st day of April, 2016. 2. In the Income-tax rules, 1962 , (1) in rule 12 , (a) in sub-rule (1),- (A) after the word, brackets, figure and letter sub-section (4E) , the words, brackets, figure and letter or sub-section (4F) shall be inserted; (B) for the figures 2015 , the figures 2016 shall be substituted; (C) in clause (ca), after the words Hindu undivided family , the words or a firm, other than a limited liability partnership firm, shall be inserted; (D) in clause (g), after the word, brackets, figure and letter sub-section (4E) , the words, brackets, figure and letter or sub-section (4F) shall be inserted; (b) in sub-rule (5), for the figures 2014 , the figures 2015 shall be substituted. (2) in Appendix-II, for Forms Sahaj (ITR-1), ITR-2, ITR-2A, ITR-3, Sugam (ITR-4S), ITR-4, ITR-5, ITR-6, ITR-7 and ITR-V , the following forms shall respectively be substituted, namely:- Sahaj (ITR-1) ITR-2 ITR-2A ITR-3 Sugam (ITR-4S) ITR-4 ITR-5 ITR-6 ITR-7 ITR-V [F.No.370142/2/2016-TPL] (Ekta Jain) Deputy Secretary 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 the Income-tax (8th Amendment) Rules, 2016, vide notification number S.O. No.1206(E), dated 23rd March, 2016.