II. New ITR Forms 2016-17:
INCOME-TAX (NINTH AMENDMENT) RULES, 2016 - AMENDMENT IN
RULE 12 AND SUBSTITUTION OF FORMS SAHAJ (ITR-1), ITR-2, ITR-2A, ITR-3,
SUGAM (ITR-4S), ITR-4, ITR-5, ITR-6, ITR-7 AND ITR-V
NOTIFICATION NO. SO 1262(E) [NO.24/2016 (F.NO.370142/2/2016-TPL)],
DATED 30-3-2016
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) |
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after the word, brackets, figure and letter "sub-section (4E)", the
words, brackets, figure and letter "or sub-section (4F)" shall be
inserted; |
(B) |
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for the figures "2015", the figures "2016" shall be substituted; |
(C) |
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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) |
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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) |
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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:-
New ITR Forms 2016-17
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