INCOME-TAX (SIXTH AMENDMENT) RULES, 2014 – AMENDMENT IN RULE 12 AND SUBSTITUTION OF FORMS ITR-3, ITR-4, ITR-5, ITR-6 & ITR-7
NOTIFICATION NO.28/2014 [F.NO.142/2/2014-TPL]/SO 1418(E), DATED 30-5-2014
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 (6th Amendment) Rules, 2014.
(2) They shall be deemed to have come into force with effect from the 1st day of April,2014.
2. In the Income-tax Rules, 1962 (hereinafter referred to as the said rules), in rule 12, in sub-rule(2), in the proviso,—
(a) after the expression "section 10A", the expression "section 10AA" shall be inserted;
(b) after the expression "section 44AB", the expression "section 44DA, section 50B" shall be inserted;
(c) for the expression "or section 115JB", the expression "section 115JB or section 115VW" shall be substituted.