CBDT mandates e-filing for individuals & HUFs claiming tax refund and for ordinarily residents earning overseas income
[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, the 15th day of April, 2015
Income-Tax
S.O. 1014 (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 (Seventh Amendment) Rules, 2015.
(2) They shall be deemed to have come into force with effect from the 1st day of April, 2015.
2. In the Incometax Rules, 1962,─
(1) in rule 12,─
(a) in subrule (1),
(A) after the words, brackets, figure and letter “subsection (4D)” the words, brackets, figure and letter “or subsection (4E)” shall be inserted;
(B) for the figures “2014”, the figures “2015” shall be substituted;
(C) in clause (a), in the proviso, in clause (I), for subclause (ii), the following sub clauses shall be substituted, namely:
“(ii) signing authority in any account located outside India; or
(iii) income from any source outside India;”;
(D) in clause (ca), in the proviso, in clause (I), for subclause (ii) the following sub clauses shall be substituted, namely:
“(ii) signing authority in any account located outside India; or
(iii) income from any source outside India;”;
(E) in clause (g), after the words, brackets, figure and letter “subsection (4D)” the words, brackets, figure and letter “or subsection (4E)” shall be insert
(b) for subrule(3), the following subrule shall be substituted, namely:
‘(3) The return of income referred to in subrule (1) shall be furnished by a person mentioned in column (ii) of the Table below to whom the conditions specified column (iii) apply, in the manner specified in column (iv) thereof:
Explanation. For the purposes of this subrule “electronic verification code” means a code generated for the purpose of electronic verification of the person furnishing the return of income as per the data structure and standards specified by Principal Director General of Incometax (Systems) or Director General of Incometax (Systems).’ (d) in subrule (4), for the words and brackets, “DirectorGeneral of Incometax (Systems)”, the words and brackets “Principal DirectorGeneral of Income (Systems) or Director General of Incometax (Systems)” shall be substituted; (e) in subrule (5), for the figures “2013”, the figures “2014” shall be substituted. (2) in AppendixII, for “Forms SAHAJ (ITR1), ITR2, SUGAM (ITR4S) and ITRV” the “Forms SAHAJ (ITR1), ITR2, SUGAM (ITR4S) and ITRV” shall respectively, be substituted, namely:
[Notification No. 41/2015/ F.No.142/1/2015TPL]
(Gaurav Kanaujia) Director to the Government of India
Download New Notification for ITR Form Ay 2015-16
