[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
New Delhi, the 30th day of March, 2016
Income-tax
S.O. 1262(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 Income-tax Rules, 1962, namely:-
1. |
(1) These rules may be called the Income-tax (9th Amendment) Rules, 2016. |
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(2) They shall come into force with effect from the 1st day of April, 2016. |
2. |
In the Income-tax rules, 1962,- |
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(1) in rule 12,- |
(a) |
in sub-rule (1),- |
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(A) after the word, brackets, figure and letter “sub-section (4E)”, the words, brackets, figure and letter “or sub-section (4F)” shall be inserted; |
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(B) for the figures “2015”, the figures “2016” shall be substituted; |
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(C) in clause (ca), after the words “Hindu undivided family”, the words “or a firm, other than a limited liability partnership firm,” shall be inserted; |
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(D) in clause (g), after the word, brackets, figure and letter “sub-section (4E)”, the words, brackets, figure and letter “or sub-section (4F)” shall be inserted; |
(b) |
in sub-rule (5), for the figures “2014”, the figures “2015” shall be substituted. |
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(2) in Appendix-II, for “Forms Sahaj (ITR-1), ITR-2, ITR-2A, ITR-3, Sugam (ITR-4S), ITR-4, ITR-5, ITR-6, ITR-7 and ITR-V”, the following forms shall respectively be substituted, namely:- |
[Notification No. 24/2016/ F.No.370142/2/2016-TPL] |