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Income-tax Rules, 1962 - Several Changes

Income Tax - 41/2015 - Dated:- 15-4-2015 - [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 NO. 41/2015 New Delhi, the 15th day of April, 2015 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 I .....

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d; (C) in clause (a), in the proviso, in clause (I), for sub-clause (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 sub-clause (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), af .....

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of income (i) (ii) (iii) (iv) 1 Individual or Hindu undivided family (a) Accounts are required to be audited under section 44AB of the Act; Electronically under digital signature (b) Where (a) is not applicable and,- (I) the return is furnished in Form No. ITR-3 or Form No. ITR-4; or (II) the person, being a resident, other than not ordinarily resident within the meaning of subsection (6) of section 6, has, (A) assets (including financial interest in any entity) located outside India; or (B) si .....

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e previous year and furnishing the return in Form ITR-1 or ITR-2),- (i) exceeds five lakh rupees; or (ii) any refund is claimed in the return of income; (A) Electronically under digital signature; or (B) Transmitting the data in the return electronically under electronic verification code; or (C) Transmitting the data in the return electronically and thereafter submitting the verification of the return in Form ITR-V. (c) In any other case. (A) Electronically under digital signature; or (B) Trans .....

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ransmitting the data in the return electronically under electronic verification code; or (C) Transmitting the data in the return electronically and thereafter submitting the verification of the return in Form ITR-V. 4. Firm or limited liability Partnership or any person (other than a Person mentioned in Sl. 1 to 3 above) who is required to file return in Form ITR-5 (a) Accounts are required to be audited under section 44AB of the Act; Electronically under digital signature; (b) In any other case .....

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