Notification No. 33/2010/ F.No.142/12/2010-SO(TPL), New Delhi, the 11th May, 2010
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;
(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.
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)
M/o Law & Justice, Legislative Department
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 )
|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)|