Income-tax (Second Amendment) Rules, 2018

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..... , 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 (Second Amendment) Rules, 2018. (2) They shall be deemed to have come into force with effect from the 1st day of April, 2018. 2. In the Income-tax rules, 1962 (hereinafter referred to as the principal rules .....

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..... for the words "derived from a proprietory", the words "under the head" shall be substituted; (IV) in clause (d), for the words "deriving income from a proprietory", the words "having income under the head" shall be substituted; (b) in sub-rule (5), for the figures "2016", the figures "2017" shall be substituted. 3. In the principal rules, in Appendix II, for Forms "Forms Sahaj (ITR-1), Form I .....

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