GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
[CENTRAL BOARD OF DIRECT TAXES]
NOTIFICATION
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
[CENTRAL BOARD OF DIRECT TAXES]
NOTIFICATION
New Delhi, the 30th day of March, 2016
Income -tax
S.O. 1262(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 (9th Amendment) Rules, 2016.
(2) They shall come into force with effect from the 1st day of April, 2016.
2. In the Income-tax rules, 1962,—
(1) in rule 12,—
(a) | in sub-rule (1),— |
(A) | after the word, brackets, figure and letter "sub-section (4E)", the words, brackets, figure and letter "or sub-section (4F)" shall be inserted; | |
(B) | for the figures "2015", the figures "2016" shall be substituted; | |
(C) | in clause (ca), after the words "Hindu undivided family", the words "or a firm, other than a limited liability partnership firm," shall be inserted; | |
(D) | in clause (g), after the word, brackets, figure and letter "sub-section (4E)", the words, brackets, figure and letter "or sub-section (4F)" shall be inserted; |
(b) | in sub-rule (5), for the figures "2014", the figures "2015" shall be substituted. |
(2) in Appendix-II, for "Forms Sahaj (ITR-1), ITR-2, ITR-2A, ITR-3, Sugam (ITR-4S), ITR-4, ITR-5, ITR-6, ITR-7 and ITR-V", the following forms shall respectively be substituted, namely:—
[Notification No.24/2016/ F.No.370142/2/2016-TPL](Ekta Jain)
Deputy Secretary to the Government of India