TMI BlogIncome-tax (Fourth Amendment) Rules, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... of April, 2017. 2. In the Income-tax rules, 1962 (hereinafter referred to as the principal rules), in rule 12 , (a) in sub-rule (1),- (I) in the opening portion, for the figures 2016 , the figures 2017 shall be substituted; (II) in clause (a), in the proviso,- (i) in sub-clause (II), the word or coming at the end shall be omitted; (ii) after sub-clause (III), the following sub-clauses shall be inserted, namely:- (IV) has total income, exceeding fifty lakh rupees; (V) has income taxable under section 115BBDA; or (VI) has income of the nature referred to in section 115BBE ; ; (III) clause (b) and clause (ba) shall be omitted; (IV) for clause (c), the following clause shall be substituted, namely: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds, letters, brackets and number Form SUGAM (ITR-4S) or Form No. ITR-4 the words, letters, brackets and number Form SUGAM (ITR-4) shall be substituted; (c) in sub-rule (3), in the Table,- (A) for serial number 1 and entries relating thereto, the following serial number and entries thereto shall be substituted, namely:- Sl. Person Condition Manner of furnishing return of income (i) (ii) (iii) (iv) 1 Individual or Hindu undivided family (a) Accounts are required to be audited under section 44AB ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly:- ITR-2 ; (c) Form ITR-2A shall be omitted; (d) for Form ITR-3 the following Form shall be substituted, namely:- ITR-3 ; (e) for Form ITR-4S , the following Form shall be substituted, namely:- Sugam (ITR-4) ; (f) Form ITR-4 shall be omitted; (g) for Form ITR-5 , the following Form shall be substituted, namely:- ITR-5 ; (h) for Form ITR-6 , the following Form shall be substituted, namely:- ITR-6 ; (i) for Form ITR-7 , the following Form shall be substituted, namely:- ITR-7 ; (j) for Form ITR-V , the following Form shall be substituted, namely:- ITR-V . [F.No.370142/5/2017-TPL] (Dr. T.S. Mapwal) Under Secretary to the Government of India Note.- The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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