TMI BlogAmendment to Rule 12 and Forms SAHAJ (ITR-1), ITR-2, ITR-3, SUGAM (ITR-4S), ITR-4 AND ITR-V - substitutedX X X X Extracts X X X X X X X X Extracts X X X X ..... - 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 ( 3rd Amendment ) Rules, 2013. (2) They shall be deemed to have come into force with effect from the 1st day of April, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty in any account located outside India; (II) has claimed any relief of tax under sections 90 or 90A or deduction of tax under section 91 ; or (III) has income not chargeable to tax, exceeding five thousand rupees. ; (C) in clause (ca), for the proviso, the following proviso shall be substituted, namely:- Provided that the provisions of this clause shall not apply to a p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (A) in clause (a), (i) for the words an individual or a hindu undivided family , the words a person, other than a company and a person required to furnish the return in Form ITR-7 shall be substituted; (ii) for the words ten lakh rupees the words five lakh rupees shall be substituted; (iii) for the figures 2012-13 , the figures 2013-14 shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all be substituted. 3. In the said rules, in Appendix-II, for Forms SAHAJ (ITR-1), ITR-2 , ITR-3 , SUGAM (ITR-4S) , ITR-4 and ITR-V , the Forms SAHAJ (ITR-1) , ITR-2 , ITR-3 , SUGAM (ITR-4S) , ITR-4 and ITR-V shall be substituted. F.No.142/5/2013-TPL (Gaurav Kanaujia) Deputy Secretary to the Government of India Note.- The principal rules were published ..... X X X X Extracts X X X X X X X X Extracts X X X X
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