AMENDMENT IN RULE 12 & SUBSTITUTION OF FORMS ITR-2, ITR-3, ITR-4, ITR-5, ITR-6 AND ITR-7 - INCOME TAX RULES 1962

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..... 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 (Seventh Amendment) Rules, 2013. (2) They shall be deemed to have come into force with effect from the 1st day of April, 2013. 2. In the Income-tax R .....

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..... substituted, namely:- "(aab) a person claiming any relief of tax under section 90 or 90A or deduction of tax under section 91 of the Act, other than a person to whom clause (aaa) or clause (ab) is applicable, shall furnish the return for assessment year 2013-14 and subsequent assessment years in the manner specified in clause (ii) or clause (iii);". (B) after the proviso, the following proviso s .....

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