Latest amendment in ITR-6, ITR-7 and all ITRs for Asstt. Year 2013-14

New Delhi, the 11th day of June, 2013

S.O.1513(E).─ In exercise of the powers conferred by section 295 of the Incometax 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 Rules, 1962 (hereinafter referred to as the said rules), in rule 12,─
   (a) in sub-rule (2),-
       (A) after the words, letters and figure “Form No. ITR-6” the words, letters and figure “or Form No. ITR-7” shall be inserted;
       (B) for the proviso, the following proviso shall be substituted, namely:--
           “Provided that where an assessee is required to furnish a report of audit specified under sub-clauses (iv), (v), (vi) or (via) of clause (23C) of section 10, section 10A, clause (b) of sub-section (1) of section 12A, section 44AB, section 80-IA, section 80-IB, section 80-IC, section 80-ID, section 80JJAA, section 80LA, section 92E or section 115JB of the Act, he shall furnish the same electronically.”;
   (b) in sub-rule (3),-
       (A) in the proviso, for clause (aab), the following clause shall be 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 shall be inserted, namely:-
           “Provided further that a person who is required to furnish any report of audit referred to in proviso to sub-rule (2) electronically, other than a person to whom clause (aaa) or clause (ab) of the first proviso is applicable, shall furnish the return, in Form as applicable to him, in the manner specified in clause (ii) or clause (iii).”.

3. In the said rules, in Appendix-II, for “Forms ITR-2, ITR-3, ITR-4, ITR-5, ITR-6 and ITR-7”, the “Forms ITR-2, ITR-3, ITR-4, ITR-5, ITR-6 and ITR-7” shall be substituted.

[Notification No. 42/2013/ F.No.142/5/2013-TPL]
(Gaurav Kanaujia)
Director 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 Income-tax (Sixth Amendment) Rules, 2013 vide notification S.O. No. 1491(E) dated 10th June, 2013.

Excel Utility to Upload Income Tax Return Online/Offline.
ITR-1 (SAHAJ) (Indian Individual)
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ITR-2 (For Individuals and HUFs not having Income from Business or Profession)
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ITR-3 (For Individuals/HUFs being partners in firms and not carrying out business or profession under any proprietorship)
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ITR-4 (For individuals and HUFs having income from a proprietory business or profession)
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ITR-4S (SUGAM) (Presumptive Business Income tax Return)
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PDF Format ITR Forms
ITR-5 (For firms, BOIs and AOPs)
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ITR-6 (For Companies other than companies claiming exemption under section 11.)
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ITR-7 (This Form can be used by persons including companies who are required to furnish return under section 139(4A) or section 139(4B) or section 139(4C) or section 139(4D).)
Download ITR-7 for the Asstt. Year 2013-14