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Home Acts & Rules Income Tax Rule Income-tax Rules, 1962 Chapters List Chapter III ASSESSMENT PROCEDURE This

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Rule 12 - Return of income - Income-tax Rules, 1962

Extract

  1. 19/2024 - Dated: 31-1-2024 - Income Tax - Income-tax (Second Amendment) Rules, 2024 - Modes of filing of ITR and Substitution of ITR-2, ITR-3 and ITR-5 forms
  2. 105/2023 - Dated: 22-12-2023 - Income Tax - Income-tax (Thirtieth Amendment) Rules, 2023 - New ITR forms - Form ITR-1 SAHAJ and Form ITR-4 SUGAM
  3. 04/2023 - Dated: 10-2-2023 - Income Tax - Income-tax (First Amendment) Rules, 2023
  4. 21/2022 - Dated: 30-3-2022 - Income Tax - Income-tax (fourth Amendment) Rules, 2022
  5. 82/2021 - Dated: 27-7-2021 - Income Tax - Income-tax (20th Amendment) Rules, 2021. - Amends Rule 12 - Return of income
  6. 21/2021 - Dated: 31-3-2021 - Income Tax - Income-tax (7th Amendment) Rules, 2021 - Amends Rule 12 - Return of income - Prescribes new ITR forms for the AY 2021-22 onwards
  7. 02/2021 - Dated: 12-1-2021 - Income Tax - Faceless Penalty Scheme, 2021
  8. 77/2020 - Dated: 25-9-2020 - Income Tax - Central Government notifies directions giving effect to the Faceless Appeal Scheme, 2020
  9. 76/2020 - Dated: 25-9-2020 - Income Tax - Faceless Appeal Scheme, 2020.
  10. 31/2020 - Dated: 29-5-2020 - Income Tax - Income-tax (12th Amendment) Rules, 2020.
  11. 18/2020 - Dated: 18-3-2020 - Income Tax - Direct Tax Vivad se Vishwas Rules, 2020
  12. 01/2020 - Dated: 3-1-2020 - Income Tax - Income-tax (1st Amendment) Rules, 2020
  13. 32/2019 - Dated: 1-4-2019 - Income Tax - Income-tax (Second Amendment) Rules, 2019
  14. 16/2018 - Dated: 3-4-2018 - Income Tax - Income-tax (Second Amendment) Rules, 2018
  15. 9/2017 - Dated: 19-9-2017 - Income Tax - Procedure for filing Statement of income from a country or specified territory outside India and Foreign Tax Credit
  16. 21/2017 - Dated: 30-3-2017 - Income Tax - Income-tax (Fourth Amendment) Rules, 2017
  17. 24/2016 - Dated: 30-3-2016 - Income Tax - Income-tax (9th Amendment) Rules, 2016
  18. 1/ 2016 - Dated: 19-1-2016 - Income Tax - Electronic Verification CODE (EVC) for electronically filed Income Tax Return - Additional Modes
  19. 2/2015 - Dated: 13-7-2015 - Income Tax - Notified procedures, data structure and standards for Electronic Verification Code (EVC) - EVC would verify the identity of the person furnishing the return of income and would be generated on the E -filing website https: //incometaxindiaefiling.gov.in.
  20. 49/2015 - Dated: 22-6-2015 - Income Tax - Income-tax (8th Amendment) Rules, 2015 - Amendment in Rule 12 and ITR Forms to be filed for the AY 2015-16
  21. 41/2015 - Dated: 15-4-2015 - Income Tax - Income-tax Rules, 1962 - Several Changes
  22. 28/2014 - Dated: 30-5-2014 - Income Tax - Income-tax (6th Amendment) Rules, 2014.
  23. 24/2014 - Dated: 1-4-2014 - Income Tax - Income-tax (4th Amendment) Rules, 2014
  24. 42/2013 - Dated: 11-6-2013 - Income Tax - AMENDMENT IN RULE 12 & SUBSTITUTION OF FORMS ITR-2, ITR-3, ITR-4, ITR-5, ITR-6 AND ITR-7 - INCOME TAX RULES 1962
  25. 34/2013 - Dated: 1-5-2013 - Income Tax - Amendment to Rule 12 and Forms SAHAJ (ITR-1), ITR-2, ITR-3, SUGAM (ITR-4S), ITR-4 AND ITR-V - substituted
  26. 25/2012 - Dated: 2-7-2012 - Income Tax - Income-tax (seventh Amendment) Rules, 2012 - Amends rule 12(1)
  27. 14/2012 - Dated: 28-3-2012 - Income Tax - Income-tax (third amendment) Rules, 2012 - amendment in rule 12 and substitution of forms sahaj (itr-1), ITR-2, ITR-3, SUGAM (itr-4s), ITR-4 and itr-v.
  28. 37/2011 - Dated: 1-7-2011 - Income Tax - INCOME-TAX (SIXTH AMENDMENT) RULES, 2011 – A Form, An Individuals and HUF liable under section 44AB for tax audit are required to submit their return using digital signature
  29. 18 /2011 - Dated: 5-4-2011 - Income Tax - CBDT hereby makes the following rules further to amend the Income-tax (3rd Amendment) Rules, 2011
  30. 41/2010 - Dated: 31-5-2010 - Income Tax - Income-tax (Sixth Amendment) Rules, 2010 - Changes in TDS provisions
  31. 33/2010 - Dated: 11-5-2010 - Income Tax - Income-tax (Fourth Amendment) Rules, 2010
  32. 29/2010 - Dated: 23-4-2010 - Income Tax - Income-tax (Third Amendment) Rules, 2010
  33. 32/2009 - Dated: 27-3-2009 - Income Tax - Income-tax (9th Amendment) Rules, 2009 - ITR forms for Assessment Year 2009-2010 - Form ITR 1, Form ITR 2, Form ITR 3, From ITR 4, Form ITR 5, Form ITR 6, Form ITR 7, Form ITR 8, and ITR V
  34. 050/2008 - Dated: 28-3-2008 - Income Tax - Income-tax (Sixth Amendment) Rules, 2008 - New Return Forms
  35. 169/2007 - Dated: 14-5-2007 - Income Tax - INCOME-TAX (FOURTH AMENDMENT) RULES, 2007
  36. 288/2006 - Dated: 19-10-2006 - Income Tax - Income-tax (11th Amendment) Rules, 2006
  37. 189/2006 - Dated: 24-7-2006 - Income Tax - Income-tax ( 7th Amendment ) Rules, 2006
  38. 128/2006 - Dated: 1-6-2006 - Income Tax - INCOME-TAX (FIFTH AMENDMENT) RULES, 2006
  39. 012/2004 - Dated: 12-1-2004 - Income Tax - Income-tax (5th Amendment) Rules, 2004
  40. 130/2003 - Dated: 14-5-2003 - Income Tax - Income-tax (Sixth Amendment) Rules, 2003
  41. 027/2003 - Dated: 28-1-2003 - Income Tax - Income-tax (First Amendment) Rules, 2003
  42. S.O.632(E) - Dated: 2-7-2001 - Income Tax - Income-tax (Tenth Amendment) Rules, 2001
  1. Companies Act, 1956
  2. Section 92E - Report from an accountant to be furnished by persons entering into international transaction - Income-tax Act, 1961
  3. Section 91 - Countries with which no agreement exists - Income-tax Act, 1961
  4. Section 90A - Adoption by Central Government of agreements between specified associations for double taxation relief - Income-tax Act, 1961
  5. Section 90 - Agreement with foreign countries or specified territories - Income-tax Act, 1961
  6. Section 80LA - Deductions in respect of certain incomes of Offshore Banking Units and International Financial Services Centre - Income-tax Act, 1961
  7. Section 80JJAA - Deduction in respect of employment of new employees - Income-tax Act, 1961
  8. Section 80ID - Deduction in respect of profits and gains from business of hotels and convention centres in specified area - Income-tax Act, 1961
  9. Section 80IC - Special provisions in respect of certain undertakings or enterprises in certain special category States - Income-tax Act, 1961
  10. Section 80IB - Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings - Income-tax Act, 1961
  11. Section 80IA - Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc. - Income-tax Act, 1961
  12. Section 6 - Residence in India - Income-tax Act, 1961
  13. Section 5A - Apportionment of income between spouses governed by Portuguese Civil Code - Income-tax Act, 1961
  14. Section 57 - Deductions - Income-tax Act, 1961
  15. Section 50B - Special provision for computation of capital gains in case of slump sale - Income-tax Act, 1961
  16. Section 44DA - Special provision for computing income by way of royalties, etc., in case of non-residents - Income-tax Act, 1961
  17. Section 44AE - Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages - Income-tax Act, 1961
  18. Section 44ADA - Special provision for computing profits and gains of profession on presumptive basis. - Income-tax Act, 1961
  19. Section 44AD - Special provision for computing profits and gains of business on presumptive basis. - Income-tax Act, 1961
  20. Section 44AB - Audit of accounts of certain persons carrying on business or profession - Income-tax Act, 1961
  21. Section 25 - Power to dispense with "Limited" in name of charitable or other company. - Companies Act, 1956
  22. Section 194N - Payment of certain amounts in cash - Income-tax Act, 1961
  23. Section 192 - Salary - Income-tax Act, 1961
  24. Section 191 - Direct payment - Income-tax Act, 1961
  25. Section 17 - Salary, perquisite and profits in lieu of salary defined - Income-tax Act, 1961
  26. Section 153A - Assessment in case of search or requisition - Income-tax Act, 1961
  27. Section 148 - Issue of notice where income has escaped assessment - Income-tax Act, 1961
  28. Section 142 - Inquiry before assessment - Income-tax Act, 1961
  29. Section 139 - Return of income - Income-tax Act, 1961
  30. Section 12A - Conditions for applicability of sections 11 and 12 - Income-tax Act, 1961
  31. Section 115VW - Maintenance and audit of accounts - Income-tax Act, 1961
  32. Section 115JC - Special provisions for payment of tax by certain persons other than a company - Income-tax Act, 1961
  33. Section 115JB - Special provision for payment of tax by certain companies - Income-tax Act, 1961
  34. Section 115BBE - Tax on income referred to in section 68 or section 69 or section 69A or section 69B or section 69C or section 69D. - Income-tax Act, 1961
  35. Section 115BBDA - Tax on certain dividends received from domestic companies. - Income-tax Act, 1961
  36. Section 11 - Income from property held for charitable or religious purposes. - Income-tax Act, 1961
  37. Section 10AA - Special provisions in respect of newly established Units in Special Economic Zones. - Income-tax Act, 1961
  38. Section 10A - Special provision in respect of newly established undertakings in free trade zone, etc. - Income-tax Act, 1961
  39. Section 10(17A) to 10(23C) - Incomes not included in total income [Clause (17A) to Clause (23C)] - Income-tax Act, 1961
  40. Rule 6 - Manner of furnishing - The Direct Tax Vivad Se Vishwas Rules, 2020
  41. Rule 45 - Form of appeal to Joint Commissioner (Appeals) or Commissioner (Appeals) - Income-tax Rules, 1962
  42. Para 9 - Authentication of electronic record - Faceless Penalty Scheme, 2021
  43. Para 10 - Authentication of electronic record - Faceless Appeal Scheme, 2021
  44. Para 10 - Authentication of electronic record - Faceless Appeal Scheme, 2020
  45. Form No. 2E - NAYA SARAL- Income tax return form for resident individual/Hindu undivided family not having income from business or profession or capital gains or agricultural income. (Omitted)
  46. Form No. 2C - RETURN OF INCOME FOR SPECIFIED PERSONS (Omitted)
  47. Form No. 2B - Return of income for block assessment (Omitted)
  48. Form No. ITR-4 (SUGAM) - Presumptive Business Income tax Return – For individual or a Hindu undivided family deriving business income and such income is computed in accordance with special provisions, referred to in section 44AD and...
  49. Form No. ITR-1- SAHAJ - Income Return Form [For Individuals having Income from Salary / Pension / Income from One House Property (excluding loss brought forward from previous years) / Income from Other Sources (Excluding Winning from...
  50. Form No. ITR-V - Income Tax Return form Where the data of the Return of Income in Forms ITR-1 (SAHAJ), ITR-2, ITR-3, ITR-4, ITR-4S transmitted electronically without digital signature
  51. Form No. ITR-7 - Income Tax Return form For persons including companies required to furnish return under section 139(4A) or section 139(4B) or section 139(4C) or section 139(4D)
  52. Form No. ITR-6 - Income Tax Return form For Companies other than companies claiming exemption under section 11
  53. Form No. ITR-5 - Income Tax Return form For firms, AOPs and BOIs
  54. Form No. ITR-3 - Income Tax Return form For Individuals/HUFs being partners in firms and not carrying out business or profession under any proprietorship
  55. Form No. ITR-2 - Income Tax Return form For Individuals and HUFs not having Income from Business or Profession
  56. Form No. 16AA - Certificate of deduction of tax at source under section 203 of the Income-tax Act, 1961 (Omitted)
  57. Note:- Modes of filing of ITR: Amendments to Rule 12 of the Income Tax Rules 1962
  58. Manual - National Faceless Appeal Scheme - E-Appeal
  59. Manual - Form, manner & mode of furnishing return of income

 

 

 

 

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