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NOTIFICATION NO.25/2012 [F.NO.142/31/2011 -TPL]/S.O. 1453(E)

DATED 2-7-2012

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 (7th Amendment) Rules, 2012.

(2) They shall come into force from the date of its publication in the Official Gazette.

2. In the Income-tax Rules, 1962,-

(A)  in rule 12,–

(i)  in sub-rule (1),-

(a) in the proviso to clause (a), for the words “being an individual, who is a resident,” the following words, brackets and figures shall be substituted, namely:-

“who is a resident, other than not ordinarily resident in India within the meaning of sub-section (6) of section 6”;

(b)  in the proviso to clause (ca), for the words “being an individual or Hindu undivided family, who is a resident,” the following words, brackets and figures shall be substituted, namely:-

“who is a resident, other than not ordinarily resident in India within the meaning of sub-section (6) of section 6”;

(ii)  in sub-rule (3), in the proviso, in clause (aa) after the words “being a resident,” the words, brackets and figures “other than not ordinarily resident in India within the meaning of sub-section (6) of section 6” shall be inserted;

(B)  in Appendix-II,

(i)  for Forms ITR-5, the following shall be substituted, namely:-

(ii)  for Form ITR-6, the following shall be substituted, namely:-

“Forms ITR-5 and ITR-6 have been separately attached”

Download ITR 5 with instructions in PDF Format for A.Y. 2012-13

Download ITR 6 with Instructions in PDF Format for A.Y. 2012-13

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0 Comments

  1. VIRAL RUPANI says:

    same format almost as per last year

    In case of ITR 6, old format continued
    NO PLACE FOR REV SCH VI FORMATS, SO PREPARE FINAL A/CS IN BOTH FORMAT OLD ( FOR ITR purpose) AND NEW ( for Co act point of view)
    GOOD EXERCISE AND PRACTICE FOR EXCEL BRAVO TO BUROCARTS………..

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