CBDT notifies ITR-1, ITR-2, ITR-2A and ITR-4S to be filed for AY 2015-16

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 vide Notification No. 49/2015 dated 22nd June, 2015:-

1. (1) These rules may be called the Income-tax (8th Amendment) Rules, 2015.

(2) They shall be deemed to have come into force with effect from the 1st day of April, 2015.

(1) in rule 12,-

(a) in sub-rule (1),-

(I) in clause (a), in the proviso, for clause (III), the following clause shall be substituted, namely:

(III) has agricultural income, exceeding five thousand rupees;;

(II) after clause (b) the following clause shall be inserted, namely:-

˜(ba) in the case of a person being an individual not being an individual to whom clause (a) applies or a Hindu undivided family where the total income does not include any income chargeable to income-tax under the heads Profits or gains of business or profession and Capital gains and to whom the provisions of clause (I) and clause (II) of the proviso to clause (a) does not apply, be in Form No. ITR-2A and be verified in the manner indicated therein;’;

(III) in clause (ca), in the proviso, for clause (III), the following clause shall be substituted, namely:

(III) has agricultural income, exceeding five thousand rupees;;

(b) in sub-rule (4), for the words, brackets, letters and figures in the manners specified in clauses (i), (iii) and (iv) of sub-rule (3), the words, brackets, letters and figures in the manners (other than the paper form) specified in column (iv) of the Table in sub-rule (3) shall be substituted.

(2) in Appendix-II, for Forms SAHAJ (ITR-1), ITR-2 and SUGAM (ITR-4S) the Forms SAHAJ (ITR-1), ITR-2, ITR-2, ITR-2A and SUGAM (ITR-4S) shall be substituted.


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