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New return forms for Assessment year 2010-11

Posted on 13 May 2010,    
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NEW RETURN FORMS FOR ASSESSMENT YEAR 2010-11

 

[TO BE PUBLISHED IN THE GAZETTE OF INDIA EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (ii)]

 

MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF DIRECT TAXES)

 

Notification

Notification No. 33/2010/ F.No.142/12/2010-SO(TPL)

 

New Delhi, the 11th May, 2010

Income-tax

 

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 Incometax 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;

 

or

 

(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.

 

F.No.142/12/2010-SO(TPL)

 

From pre-page

 

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)

29.4.2010

 

Director (TPL-IV)

 

M/o Law & Justice, Legislative Department

 

F.No.142/28/2009-SO(TPL)

 

From pre-page

 

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 )

Director (TPL-IV)

09.04.2010

 


NEW RETURN FORMS FOR ASSESSMENT YEAR 2010-11

Form No.

Heading

Instructions

Notification

 

 

ITR-2

For Individuals and  HUFs not having Income from Business or Profession

ITR-2 - Instructions

ITR-3

For Individuals/HUFs being partners in firms and not carrying out business or profession under any proprietorship 

ITR-3 - Instructions

ITR-4

For individuals and HUFs having income from  a proprietory business or profession

ITR-4 - Instructions

ITR-5

For firms, AOPs and BOIs

ITR-5 - Instructions

ITR-6

For Companies other than companies claiming exemption under section 11 

ITR-6 - Instructions

ITR-7

For persons including companies required to furnish return under section 139(4A) or section 139(4B) or section 139(4C) or section 139(4D) 

ITR-7 - Instructions  

ITR-V

Where the data of the Return of Income in Forms Saral-II (ITR-1), ITR-2, ITR-3, ITR-4, ITR-5 & ITR-6  transmitted electronically without digital signature 

ITR-V Instructions

Acknowledgment



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