Latest updated Income Tax Return Form ITR-1, ITR-2, ITR-3 and ITR-4S has released by CBDT.
An assessee required to furnish a report of audit specified under section 10AA, section 44DA, section 50B or section 115VW of the Act, shall furnish the said report of audit and the return of Income electronically for AY 2014-15 and onwards [Refer Notification No: 28/2014 dated 30/05/2014].
[To Be Published In The Gazette of India Extraordinary, Part II, Section 3, Sub-Section (ii)]
Government of India
Ministry of Finance
Department of Revenue
[Central Board of Direct Taxes]
NOTIFICATION
New Delhi, th 30th day of May, 2014
Income-Tax
S.O. 1418(E),- 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. (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, in sub-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 submitted, namely:-
Forms
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Initial Release Date
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Updated on
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Change Document
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07/04/14
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05/06/14
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14/05/14
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10/06/14
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05/06/14
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10/06/14
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07/04/14
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05/06/14
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[Notification No. 28/2014, F.No.142/2/2014-TPL]
(Gaurav Kanaujia)
Director of 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 (5th Amendment) Rule, 2014 vide notification S.O. No. 1297 (E) dated 16 May, 2014.
