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Income-tax (Seventh Amendment) Rules, 2010 – Amendment in rule 12


 Notice Date : 09 July 2010

 Income-tax (Seventh Amendment) Rules, 2010 – Amendment in rule 12

 

Notification No. 49/2010[F.No.142/15/2010-TPL]

Dated 9-7-2010

 

 

In exercise of the powers conferred by section 295 read with section 139 of 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) These rules may be called the Income-tax (7th Amendment) Rules, 2010.

(2) They shall come into force from the date of their publication in the Official Gazette.

 

In the Income-tax Rules 1962, in rule 12, in sub-rule (3), in the proviso, for clause (a), the following clauses shall be substituted, namely :-

 

“(a) a firm required to furnish the return in Form ITR-5 and to whom provisions of section 44AB are applicable shall furnish the return in the manner specified in clause (ii) or clause (iii);

 

(aa) an individual or HUF required to furnish the return in Form ITR-4 and to whom provisions of section 44AB are applicable shall furnish the return for Assessment Year 2010-11 and subsequent Assessment Years in the manner specified in clause (ii) or clause (iii);

 

(ab) a company required to furnish the return in Form ITR-6 shall furnish the return for Assessment Year 2010-11 and subsequent Assessment Years in the manner specified in clause (ii)’

 

muskaan
on 10 July 2010
Notification No : 49/2010
Published in Income Tax
Source : ,










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