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