e-filing of reports u/s 10AA, 44DA, 50B and 115VW w.e.f April 1, 2014

e-filing of reports u/s 10AA, 44DA, 50B and 115VW w.e.f April 1, 2014 & substitution of forms ITR-3,ITR-4, ITR-5, ITR-6 & ITR-7

NOTIFICATION NO.28/2014 [F.NO.142/2/2014-TPL]/SO 1418(E)DATED 30-5-2014
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 (6th Amendment) Rules, 2014.
(2) They shall be deemed to have come into force with effect from the 1st day of April,
2014.
2. In the Income-tax Rules, 1962 (hereinafter referred to as the said rules), in rule 12, in sub-rule(2), in the proviso,—
(a)   after the expression “section 10A”, the expression “section 10AA” shall be inserted;
(b)   after the expression “section 44AB”, the expression “section 44DA, section 50B” shall be inserted;
(c)   for the expression “or section 115JB”, the expression “section 115JB or section 115VW” shall be substituted.
3. In the said rules, in Appendix-II, for FORM ITR-3, FORM ITR-4, FORM ITR-5, FORM ITR-6 and FORM ITR-7, the following FORMS shall respectively be substituted, namely:—

ITR-3
INDIAN INCOME TAX RETURN
[For Individuals/HUFs being partners in firms and not carrying out business or profession under any proprietorship]
(Please see rule 12 of the Income-tax Rules, 1962)
(Also see attached instructions)
ITR-4
INDIAN INCOME TAX RETURN
(For individuals and HUFs having income from a proprietary business or profession)
(Please see rule 12 of the Income-tax Rules, 1962)
(Also see attached instructions)

ITR-5
INDIAN INCOME TAX RETURN
[For firms, AOPs and BOIs]
(Please see Rule 12 of the Income-tax Rules, 1962)
(Also see attached instructions)

ITR-6
INDIAN INCOME TAX RETURN
[For Companies other than companies claiming exemption under section 11]
(Please see rule 12 of the Income-tax Rules, 1962)
(Also see attached instructions)
ITR-7
INDIAN INCOME TAX RETURN
[For persons including companies required to furnish return under section 139(4A) or section 139(4B) or section 139(4C) or section 139(4D)]
(Please see rule 12 of the Income-tax Rules, 1962)
(Also see attached instructions for guidance)

Download new forms 
[Notification No. 28/2014, F.No.142/2/2014-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 Income-tax (5th Amendment) Rules, 2014 vide notification S.O. No.1297 (E) dated 16 May, 2014.

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