[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]
NEW DELHI

NOTIFICATION NO. 49/2015-INCOME TAX, Dated: June 22, 2015

S.O. 1660 (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 (8th Amendment) Rules, 2015.

(2) They shall be deemed to have come into force with effect from the 1st day of April, 2015.

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

(1) in rule 12,-

(a) in sub-rule (1),-

(I) in clause (a), in the proviso, for clause (III), the following clause shall be substituted, namely: –

“(III) has agricultural income, exceeding five thousand rupees;”;

(II) after clause (b) the following clause shall be inserted, namely:-

‘(ba) in the case of a person being an individual not being an individual to whom clause (a) applies or a Hindu undivided family where the total income does not include any income chargeable to income-tax under the heads “Profits or gains of business or profession” and “Capital gains” and to whom the provisions of clause (I) and clause (II) of the proviso to clause (a) does not apply, be in Form No. ITR-2A and be verified in the manner indicated therein;’;

(III) in clause (ca), in the proviso, for clause (III), the following clause shall be substituted, namely: –

“(III) has agricultural income, exceeding five thousand rupees;”;

(b) in sub-rule (4), for the words, brackets, letters and figures “in the manners specified in clauses (i), (iii) and (iv) of sub-rule (3)”, the words, brackets, letters and figures “in the manners (other than the paper form) specified in column (iv) of the Table in sub-rule (3)” shall be substituted.

(2) in Appendix-II, for “Forms SAHAJ (ITR-1), ITR-2 and SUGAM (ITR-4S)” the “Forms SAHAJ (ITR-1), ITR-2, ITR-2A and SUGAM (ITR-4S)” shall be substituted, namely:-

F.No.142/1/2015-TPL

(Gaurav Kanaujia)
Director 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 26th March, 1962 and last amended by the Income-tax (7th Amendment) Rules, 2015, vide notification number S.O. No. 1014 (E), dated 15 April, 2015.

Download Revised Forms SAHAJ (ITR-1) as applicable for A.Y. 2015-16

Download Revised ITR-2 as applicable for A.Y. 2015-16

Download Revised ITR-2A as applicable for A.Y. 2015-16

Download Revised SUGAM (ITR-4S) as applicable for A.Y. 2015-16

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Category : Income Tax (25347)
Type : Notifications (15371) Notifications/Circulars (30585)
Tags : Income Tax Notifications (9613) ITR (552) itr 1 (52) itr 2 (46)

0 responses to “CBDT notifies ITR-1, ITR-2, ITR-2A and ITR-4S to be filed for AY 2015-16”

  1. N.Narasimha Moorthy says:

    Form ITR-! has space for details of only 2 bank-accounts. If an individual has 3 or more accounts, how can he detail all of his accounts?

  2. amit patel says:

    Panchal Gopal Bisway
    only interest income…
    ex. saving account interest, fd interest
    to fill up ITR-1
    Income from other sources

  3. Arunava says:

    In 2013 there was a rule that if exempt income is more than 5000 then one has to file itr2. does that rule still applicable for ay 2015-16?

  4. PANCHU GOPAL BISWAS says:

    I have only interest income from F.D. SO which itr form should i fillup.

  5. Sherly Yohannan says:

    Last year my son has deposited Rs.25000/- more tax. I would like to know if he gets refund the amount this year after submitting ITR. For getting this amount what he can do.

    my mail ID : sherly.yohannan@in.abb.com

  6. Dattatray.Kulkarni says:

    what is the difference between ITR1 and ITR2A.

  7. T R Anand says:

    i am pensioner. Pension and interest from fixed deposits is my income. Exempt income more than 5000/-.
    Which its form is applicable in my case.
    This is a 2nd reminder.

  8. hemant says:

    If you have any loss to to carry forward to next assessment years like Capital Loss and Business Loss in such a case you have to file ITR 2A otherwise you have to file ITR 1.

  9. neetu agrawal says:

    Mr. Vibhash,
    ITR-1 is applicable for you.

  10. neetu agrawal says:

    Mr. Vibhash,
    form itr-1 is applicable for you.

  11. dahyabhai patel says:

    The clarification of the B1, B2, 3 ….. C1, C2, C3, like Da, D2, D3 etc to be clarified Like B1 means income from salary, B2 means income from house property

  12. T R Anand says:

    Awaiting reply

  13. T R Anand says:

    Pension and interest income. Exempt income more than 5000/-. Which form is to filled up

  14. Ashwani gupta says:

    My wife has income from FD interests and a small income from commission from a private financing company. Which return she is supposed to file.Also please clarify whether interest from saving bank account in post office is also to be taken in exemption limit of Rs 10000/- for S/B interest from banks or there is extra limit for this.

  15. K. Rajaram says:

    I am a retired person getting interest on F.Ds. and made Long Term Capital Gains and Short Term Capital Gains by sale of shares (in demat) thro’ NSE. My doubts are –
    1. Which Form I should use for filing my return of income
    2. I have SB accounts with 5 banks and have closed 3 SB accounts during the financial year 2014-15. I have opened several accounts with banks since I would spread the risk of keeping FDs with different banks and also avail higher rate of interest paid by different bank from time to time. I find the column insufficient to fill the data. Can I use annexure for the purpose.
    3. My wife also has several accounts like me for the same purpose. While I have made my wife second applicant to all my accounts, my wife has made me second applicant for all her accounts. Shall I to should her SB account details also in my IT Return since I am the second applicant.

    If any one can help me with answers for all my above quieries, I shall remain thankful to him.

    K RAJARAM

  16. T.B. Gurumurthi says:

    Sir,

    I am writing on behalf of my son Balu Gurumurthy, a chemical engineer, who has been employed as a process engineer in Denmark from January 01, 2014. He is continuing with his job. His job is permanent. I request for your help about the ITR to be filled in for AY 2015-16.

    Thanks and regards.

    Sincerely,

    T.B. Gurumurthi

  17. i. c. jain says:

    i am a pensioner and having short term capital gain wiht stt paid. ihave filled ITR2
    but now for Ay 2015-16 which type of form applicable

  18. CHANDRASEKHARAN says:

    What is the difference between ITR 1 and ITR 2A? An individual having Pension + Income from other sources( bank interest) which form is applicable?

  19. kumar k iyer says:

    I WOULD LIKE TO KNOW THE TREATMENT OF HAND-LOAN TAKEN FROM OUTSIDERS FOR CONSTRUCTING/RENOVATING/REPAIR OF HOUSE – FOR TREATMENT OF INTEREST
    PAID TO THEM – IS THERE ANY LIMITATION FOR HAND LOAN ? HOW IT IS EVIDENTLY SHOWN
    TO I.T. AUTHORITIES ? PLS CLARIFIY THE REQUIREMENTS AND METHODS TO BE ADOPTED
    FOR DECLARING SUCH HAND LOAN INTERESTS.

    KUMAR K

  20. sanjay korde says:

    DEAR SIR,

    PLEASE SPECIFY ITR-1, ITR-2, ITR-2A and ITR-4S to be filed for AY 2015-16” WHICH TYPE OF FORM APPLICABLE (CATAGARY)

  21. Ganesh says:

    Dear Sir/Madam,

    Thank you for the information. Can any on please let me know when ITR-4 form will be ready to file for the A.Y 2015-16.

    Regards,
    Ganesh

  22. ANIL PANCHAL says:

    ADDITIONAL INFORMATION REQUIRED FOR NEW FORM FOR AY 2015-16 (ITR-1 & ITR-2)

    1 AADHAR CARD NUMBER

    2 ALL BANK DETAILS AS GIVEN BELOW HELD IN INDIAN AT ANY TIME DURING 2014-2015.

    IFS CODE, NAME OF BANK,ACCOUNT NUMBER (9 Digi and above),A/C TYPE

    3 Passport Number (IF YOU HAVE)

  23. Abhishek Sharma says:

    You can file ITR 1.there is no change in the procedure to follow the usage of ITR form.

  24. VIBHASH KUMAR says:

    Sir/Madam,

    I am a government servant. I have no any type of income except salary. up to ay 2014-2015 I have filled ITR1. but now for ay 2015-16 which type of form appicable to me.
    Regards
    Vibhash

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