FORM ITR- 3,4,5,6 and 7 notified

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) 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, insub-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:-

[Notification No. 28/2014, F. No.142/2/201 4-TPL dated 30th May 2014]

(Gaurav Kanaujia) Director to the Government of India