INCOME-TAX (FOURTH AMENDMENT) RULES, 2014 -
AMENDMENT IN RULE 12 & SUBSTITUTION OF FORMS SAHAJ (ITR-1), ITR-2, SUGAM
(ITR-4S) AND ITR-V
NOTIFICATION NO.24/2014
[F.NO.142/2/2014-TPL]/SO 997(E), DATED 1-4-2014
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 (4th Amendment) Rules, 2014.
(2)
They shall 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,—
INCOME-TAX (FOURTH AMENDMENT) RULES, 2014 -
AMENDMENT IN RULE 12 & SUBSTITUTION OF FORMS SAHAJ (ITR-1), ITR-2, SUGAM
(ITR-4S) AND ITR-V
NOTIFICATION NO.24/2014
[F.NO.142/2/2014-TPL]/SO 997(E), DATED 1-4-2014
| (a) | in sub-rule (1), for the figures "2013", the figures "2014" shall be substituted; | |
| (b) | in sub-rule(2), in the proviso after the words and figures
"section 115JB" the words "or to give a notice under clause (a) of sub-section (2) of section 11" shall be inserted; | |
| (c) | in sub-rule (3), in the first proviso,— |
| (A) | after clause (aab), the following clause shall be inserted, namely:— |
| "(aac) | a person required to furnish the return in Form ITR-5,
other than a firm to which clause (aaa) is applicable, shall furnish the return for the assessment year 2014-15 and subsequent assessment years in the manner specified in clause (ii) or clause (iii);"; |
| (B) | for clause (b), the following clause shall be substituted, namely:— |
| "(b) | a person required to furnish the return in Form ITR-7
shall furnish the return for assessment year 2014-15 and subsequent assessment years,— |
| (A) | in case it is furnished under sub-section (4B) of section
139, in the manner specified in clause (ii); | |
| (B) | in other cases, in the manner specified in clause (i) or
clause (ii) or clause (iii):"; |
| (d) | in sub-rule (4), after the words, "report of audit", the
words "or notice" shall be inserted; | |
| (e) | in sub-rule (5), for the figures "2012", the figures "2013" shall be substituted. |
3.
In the said rules, in Appendix-II, for "Forms SAHAJ (ITR-1), ITR-2, SUGAM
(ITR-4S) and
ITR-V" the "Forms SAHAJ (ITR-1), ITR-2, SUGAM (ITR-4S) and ITR-V" shall be
respectively substituted as follows:
ITR-V" the "Forms SAHAJ (ITR-1), ITR-2, SUGAM (ITR-4S) and ITR-V" shall be
respectively substituted as follows:
| File | Size | Date | ||
 |
ITR-1 (Sahaj) (2014-15).pdf | 1.63 MB | 04/02/2014 | Download |
| |
ITR-2 (2014-15).pdf | 699.8 KB | 04/02/2014 | Download |
| |
ITR-4S (2014-15).pdf | 1.88 MB | 04/02/2014 | Download |
| |
ITR-V (2014-15).pdf | 1.31 MB | 04/02/2014 | Download |
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