Notification No. 24/2014, F.No.142/2/2014-TPL dated
01st April, 2014
S.O.997(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 (4th Amendment) Rules, 2014.
(2) They shall 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, ─
(a) in sub-rule
(1), for the figures “2013”, the figures “2014” shall be substituted;
(b) in sub-rule (2),
in the proviso after the words and figures “section 115JB” the words “or to
give a notice under clause (a) of sub-section (2) of section 11” shall be
inserted;
(c) in sub-rule
(3), in the first proviso,-
(A) after clause
(aab), the following clause shall be inserted, namely:-
“(aac) a person
required to furnish the return in Form ITR-5, other than a firm to which clause
(aaa) is applicable, shall furnish the return for the assessment year 2014-15
and subsequent assessment years in the manner specified in clause (ii) or
clause (iii);”;
(B) for clause (b),
the following clause shall be substituted, namely:-
“(b) a person
required to furnish the return in Form ITR-7 shall furnish the return for
assessment year 2014-15 and subsequent assessment years,-
(A) in case it is
furnished under sub-section (4B) of section 139, in the manner specified in
clause (ii);
(B) in other
cases, in the manner specified in clause (i) or clause (ii) or clause (iii):”;
(d) in sub-rule
(4), after the words, “report of audit”, the words “or notice” shall be
inserted;
(e) in sub-rule
(5), for the figures “2012”, the figures “2013” shall be substituted.
3. In the said rules,
in Appendix-II, for “Forms SAHAJ (ITR-1), ITR-2, SUGAM (ITR-4S) and ITR-V” the
“Forms SAHAJ (ITR-1), ITR-2, SUGAM (ITR-4S) and ITR-V” shall be
respectively substituted.
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