INCOME-TAX (SIXTH AMENDMENT) RULES, 2011 – A Form, An Individuals and HUF liable under section 44AB for tax audit are required to submit their return using digital signature - 37/2011 - Income Tax

NOTIFICATION NO. 37/2011 DATED 1-7-2011 In exercise of the powers conferred by section 295 , read with section 139 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 (Sixth Amendment) Rules, 2011. (2) They shall come into force from the date of its publication in the Official Gazette. 2. In the Income-tax Rules, 1962 in rule 12 , in sub-rule (3), in the proviso, for clauses ( a ) and ( aa ) the following clause shall be substituted, namely : "( a ) a firm required to furnish the return in Form ITR-5 or an individual or Hindu Undivided Family (HUF) required to furnish the return in Form ITR-4 and to whom provisions of section 44AB are applicable, shall furnish the return for assessment year 2011-12 and subsequent assessment years in the manner specified in clause ( ii );" [F. NO. 149/68/2011-SO (TPL)]