Income Tax (Sixth Amendment) Rules, 2011

CLR Note: Firm required to furnish the return in Form ITR-5 or an individual or HUF required to furnish the return in Form ITR-4


(Department of Revenue)



New Delhi, the 1st July, 2011


S.O.1497(E)- In exercise of the powers conferred by Section 295 read with Section 139 of the Income Tax Act, 1961 (43 of 1961), the central Board of Direct Taxes hereby makes the following rules to amend the Income- tax Rules, 1962, namely:-

1. (1) These rules may be called the Income -tax( sixth Amendment) Rules, 2011

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

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

(a) a firm required to furnish the return in Form ITR-5 or an individual or Hindu Undivided Family (HUF) required to furnish the return in Form ITR-4 and to whom provisions of Section 44 AB are applicable, shall furnish the return for Assessment Year 2011-12 and subsequent Assessment Years in the manner specified in clauses (ii);

[Notification No. 37/2011/F.No.149/68/2011-SO (TPL)]


Note : The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide number S.O. 969(E), dated the 26th March, 1962 and last amended by Income-tax (Fifth Amendment) Rules, 2011 vide number S.O.1214(E), dated 26-5-2011.

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