Notification No. 33/2010/ F.No.142/12/2010-SO(TPL), New Delhi, the 11th May, 2010
Income-tax
S.O. 1056(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 (Fourth Amendment) Rules, 2010.
(2) They shall come into force on the 1st day of April, 2010.
2. In the Income-tax Rules, 1962, –
(a) in rule 12,
(i) for the words and figures Form No. ITR-1, at both the places where they occur, the words and figures Form SARAL-II (ITR-1), shall be substituted;
(ii) in sub-rule (1), –
(a) for the figures 2009, the figures 2010 shall be substituted;
(b) for clause (a), the following clause shall be substituted, namely:-
(a) in the case of a person being an individual where the total income includes income chargeable to income tax, under the head,-
(i) Salaries or income in the nature of family pension as defined in the Explanation to clause (iia) of section 57;
or
(ii) Income from house property, where assessee does not own more than one house property and does not have any brought forward loss under the head; or
(iii) Income from other sources, except winnings from lottery or income from race horses, be in Form SARAL-II (ITR-I) and be verified in the manner indicated therein;
(iii) in sub-rule (5), for the figures 2008, the figures 2009 shall be substituted;
(b) in Appendix-II, for Forms ITR-2, ITR-3, ITR-4, ITR-5, ITR-6, ITR-7 and ITR-V, the following forms shall be substituted, namely:-
[Notification No. 33/2010/ F.No.142/12/2010-SO(TPL)]
( Alka Gautam)
Under Secretary to the Government of India
Note.- The principal rules were published vide Notification No.S.O.969(E), dated the 26th March, 1962 and last amended by Income-tax (Third Amendment) Rules, 2010 vide Notification S.O. No. 943(E) dated 23.4.2010.
F.No.142/12/2010-SO(TPL)
From pre-page
Subject:- Notification of Forms ITR-2, ITR-3, ITR-4, ITR-5, ITR-6, ITR-7 and ITR-V reg.
Draft Notification of Forms ITR-2, ITR-3, ITR-4, ITR-5, ITR-6, ITR-7 and ITR-V, is placed below for vetting by the Legislative Wing of Ministry of Law and Justice.
( Alka Gautam )
Under Secretary (TPL-IV)
29.4.2010
Director (TPL-IV)
M/o Law & Justice, Legislative Department
F.No.142/28/2009-SO(TPL)
From pre-page
Subject:- Introduction of SARAL-II Form (ITR-1) Regarding.
Draft Notification for approved by the Finance Minister is placed below for vetting by the Legislative Wing of Ministry of Law and Justice.
( Pawan K. Kumar )
Director (TPL-IV)
09.04.2010
| Sl. No. | Form Name | Instructions | Form Description |
| 1 | AY 2010-11 Income Tax Return Forms Notification | A.Y. 2010-11 Income Tax Return Forms Notification under Rule 12 | |
| 2 | ITR-1 | ITR-1 Instructions | For Individuals having Income from Salary & Interest |
| 2 | ITR-2 | ITR-2 Instructions | For Individuals & HUFs not having Income Business or Profession |
| 3 | ITR-3 | ITR-3 Instructions | For Individuals/HUFs being partners in firms and not carrying out business or profession under any proprietorship |
| 4 | ITR-4 | ITR-4 Instructions | For Individuals & HUFs having income from a proprietory business or profession |
| 5 | ITR-5 | ITR-5 Instructions | For firms, AOPs and BOIs |
| 6 | ITR-6 | ITR-6 Instructions | For Companies other than companies claiming exemption under section 11 |
| 7 | ITR-7 | ITR-7 Instructions | For persons including companies required to furnish return under section 139(4A) or section 139(4B) or section 13(4C) or section 139(4D). (Not available for e-Filing) |
| 8 | Acknowledgment |
Acknowledgment | |
