Monday, June 2, 2014

[aaykarbhavan] CBDT mandates e-filing of reports prescribed under Sections 10AA, 44DA, 50B and 115VW wef April 1, 2014



CBDT mandates e-filing of reports prescribed under Sections 10AA, 44DA, 50B and 115VW wef April 1, 2014

June 2, 2014
INCOME-TAX (SIXTH AMENDMENT) RULES, 2014 – AMENDMENT IN RULE 12 AND SUBSTITUTION OF FORMS ITR-3, ITR-4, ITR-5, ITR-6 & ITR-7
NOTIFICATION NO.28/2014 [F.NO.142/2/2014-TPL]/SO 1418(E)DATED 30-5-2014
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 (6th Amendment) Rules, 2014.
(2) They shall be deemed to have come into force with effect from the 1st day of April,
2014.
2. In the Income-tax Rules, 1962 (hereinafter referred to as the said rules), in rule 12, in sub-rule(2), in the proviso,—
(a) after the expression "section 10A", the expression "section 10AA" shall be inserted;
(b) after the expression "section 44AB", the expression "section 44DA, section 50B" shall be inserted;
(c) for the expression "or section 115JB", the expression "section 115JB or section 115VW" shall be substituted.
3. In the said rules, in Appendix-II, for FORM ITR-3, FORM ITR-4, FORM ITR-5, FORM ITR-6 and FORM ITR-7, the following FORMS shall respectively be substituted, namely:—
INDIAN INCOME TAX RETURN
[For Individuals/HUFs being partners in firms and not carrying out business or profession under any proprietorship]
(Please see rule 12 of the Income-tax Rules, 1962)
(Also see attached instructions)
 
INDIAN INCOME TAX RETURN
(For individuals and HUFs having income from a proprietary business or profession)
(Please see rule 12 of the Income-tax Rules, 1962)
(Also see attached instructions)
 
INDIAN INCOME TAX RETURN
[For firms, AOPs and BOIs]
(Please see Rule 12 of the Income-tax Rules, 1962)
(Also see attached instructions)
 
INDIAN INCOME TAX RETURN
[For Companies other than companies claiming exemption under section 11]
(Please see rule 12 of the Income-tax Rules, 1962)
(Also see attached instructions)
 
INDIAN INCOME TAX RETURN
[For persons including companies required to furnish return under section 139(4A) or section 139(4B) or section 139(4C) or section 139(4D)]
(Please see rule 12 of the Income-tax Rules, 1962)
(Also see attached instructions for guidance)
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Prarthana Jalan


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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>


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