Government of India; Ministry of Finance; Department of Revenue [Central Board of Direct Taxes]
Notification; Dated, the 2nd day of July, 2012
Income-tax
S.O.1453(E).- 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 (7thAmendment) Rules, 2012.
(2) They shall come into force from the date of its publication in the Official Gazette.
2. In the Income-tax Rules, 1962,-
(A) in rule 12,-
(i) in sub-rule (1),-
(a) in the proviso to clause (a), for the words being an individual, who is a resident, the following words, brackets and figures shall be substituted, namely:-
who is a resident, other than not ordinarily resident in India within the meaning of sub-section (6) of section 6;
(b) in the proviso to clause (ca), for the words being an individual or Hindu undivided family, who is a resident, the following words, brackets and figures shall be substituted, namely:-
who is a resident, other than not ordinarily resident in India within the meaning of sub-section (6) of section 6;
(ii) in sub-rule (3), in the proviso, in clause (aa) after the words being a resident, the words, brackets and figures other than not ordinarily resident in India within the meaning of sub-section (6) of section 6 shall be inserted;
(B) in Appendix-II,
(i) for Forms ITR-5, the following shall be substituted, namely:-
(ii) for Form ITR-6, the following shall be substituted, namely:-
Forms ITR-5 and ITR-6 have been separately attached
[Notification No.25/2012/ F.No.142/31/2011 -TPL]
(Ashis Chandra Mohanty)
Under Secretary to the Government of India
Note.- The principal rules were published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii) vide notification number.S.O.969(E), dated the 26th March, 1962 and last amended by Income-tax (6thAmendment) Rules, 2012 vide notification S.O. No.1169(E) dated 23/5/2012.
