[TO BE PUBLISHED IN THE GAZETTE OF INDIA EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (ii)
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)

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

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