Income-tax (Eighth Amendment) Rules, 2012 – Substitution of Form ITR-7
NOTIFICATION No. 29/2012 [F.NO. 142/31/2011-TPL]/SO 1705(E), DATED 26-7-2012
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 (8th 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, in Appendix-II, for Form ITR-7, the following Form shall be substituted, namely:-
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)
(Ashis Chandra Mohanty)
Under Secretary to the Government of India
Note.- The principal rules were published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii) vide notification number.S.O.969(E), dated the 26 th March, 1962 and last amended by Incometax (7 th Amendment) Rules, 2012 vide notification S.O. No.1453(E) dated 2/07/2012.