NOTIFICATION
NO. S.O. 752(E), DATED 28-3-2008
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 (Sixth Amendment)
Rules, 2008.
(2) They shall come into
force on the 1st day of April, 2008.
2. In the Income-tax Rules, 1962,
(a) in rule 12, -
(i) in sub-rule (1), for the words, figures and letters on the 1st
day of April, 2007 or any subsequent assessment year, the words, figures
and letters on the 1st day of April, 2008 shall be substituted;
(ii) in sub-rule (5), for the words, figures and
letters on the 1st day of April, 2006, the words, figures and
letters on the 1st day of April, 2007 shall be substituted;
(b) in
Appendix-II, for Form ITR-1, Form ITR-2, Form ITR-3, Form ITR-4, Form ITR-5,
Form ITR-6, Form ITR-7, and Form ITR-8, the following forms shall be
substituted, namely:-
|
S.No. |
Form No. |
Instructions |
Description |
|
1 |
ITR-1 (Regular Font) |
For Individuals having Income from Salary
& Interest |
|
|
2 |
For Individuals & HUFs not having Income
from Business or Profession |
||
|
3 |
For Individuals/HUFs being partners in firms
and not carrying out business or profession under any proprietorship |
||
|
4 |
For Individuals & HUFs having income from
a proprietory business or profession |
||
|
5 |
For firms, AOPs and BOIs |
||
|
6 |
For Companies other than companies claiming
exemption under section 11 |
||
|
7 |
For persons including companies required to furnish
return under section 139(4A) or section 139(4B) or section 13(4C) or
section 139(4D). (Not available for e-Filing) |
||
|
8 |
Return for Fringe Benefits |
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