Notification No. S.O. 752(E), Dated 28-3-2008
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 (Sixth Amendment) Rules, 2008.
(2) They shall come into force on the 1st day of April, 2008.
2. In the Income-tax Rules, 1962,
(a) in rule 12, –
(i) in sub-rule (1), for the words, figures and letters “on the 1st day of April, 2007 or any subsequent assessment year”, the words, figures and letters “on the 1st day of April, 2008″ shall be substituted;
(ii) in sub-rule (5), for the words, figures and letters “on the 1st day of April, 2006″, the words, figures and letters “on the 1st day of April, 2007″ shall be substituted;
(b) in Appendix-II, for Form ITR-1, Form ITR-2, Form ITR-3, Form ITR-4, Form ITR-5, Form ITR-6, Form ITR-7, and Form ITR-8, the following forms shall be substituted, namely:-
| S.No. | Form No. | Instructions | Description |
| 1 | ITR-1 (Regular Font)
ITR -1 (Large Font) |
ITR-1 – Instructions | For Individuals having Income from Salary & Interest |
| 2 | ITR-2 | ITR-2 – Instructions | For Individuals & HUFs not having Income from 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 | ITR-8 | ITR-8 – Instructions | Return for Fringe Benefits |
| 9 | ITR-V | ITR-V – Instructions | |
| Acknowledgment |
