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

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:-

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

Categories: Income Tax

View Comments (24)

  • 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

  • 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?

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

  • 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?

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