Amendment of the Income-tax Rules under section 115WD of the Income-tax Act, 1961
Notification No. 189 was published on 24 July 2006. Its subject is Amendment of the Income-tax Rules under section 115WD of the Income-tax Act, 1961.
This amends the Income-tax Rules. What it changes is the Rules, not the Act — and a rule can never take away what the section gives.
In exercise of the powers under section 295 of the Income-tax Act, 1961, the Central Board of Direct Taxes makes the Income-tax (7th Amendment) Rules, 2006. In rule 12 the heading "Return of income." is substituted by "Return of income and return of fringe benefits.", and sub-rule (1) is recast so that it governs the return of income under sub-section (1), the proviso to sub-section (1), or sub-sections (2), (3), (4A), (4B) or (4C) of section 139 or clause (i) of sub-section (1) of section 142, and also the return of fringe benefits under sub-section (1) or (2) of section 115WD or sub-section (3) of section 115WH. A new clause (f) is inserted after clause (e) providing that where a person must file both returns but has already filed the return of income for assessment year 2006-07 in Form No. 1, Form No. 2, Form No. 2D or Form No. 3A before publication of these rules, or opts for Form No. 2D, or where a person need not file a return of income but must file a return of fringe benefits, the return of fringe benefits shall be in Form No. 3B, verified as indicated therein. A new sub-rule (3) provides that a return in Form No. 1, Form No. 2, Form No. 3 or Form No. 3B shall not be accompanied by the computation of tax payable, proof of tax deducted at source, advance tax or self-assessment tax, or any document, account, Form or audit report otherwise required to be attached. In Appendix II, Form No. 1, Form No. 2 and Form No. 3 are substituted and Form No. 3B is provided.
NOTIFICATION NO. 189/2006, DATED 24-7-2006
In exercise of 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 ( 7th Amendment ) Rules, 2006.
(2) They shall come into force from the date of their publication in the Official Gazette.
2. In the Income-tax Rules, 1962, -
(a) in rule 12, -
(i) for the heading "Return of income.", the heading "Return of income and return of fringe benefits." shall be substituted;
(ii) in sub-rule (1), -
(A) for the portion beginning with words "The return of income" and ending with words and figures "section 142 shall,-", the following shall be substituted, namely:-
"The return of income required to be furnished under sub-section (1), or proviso to sub-section (1), or sub-section (2), or sub-section (3), or sub-section (4A), or sub-section (4B) or sub-section (4C) of section 139 or clause (i) of sub-section (1) of section 142 or the return of fringe benefits required to be furnished under sub-section (1) or sub-section (2) of section 115WD or under sub-section (3) of section 115WH shall,-";
(B) after clause (e), the following clause shall be inserted, namely:-
"(f) in the case of a person who –is required to furnish the return of income and also the return of fringe benefits but has filed the return of income in Form No. 1 or Form No. 2 or Form No. 2D or Form No. 3A for the assessment year 2006-07 before the publication of these rules or opts to furnish the return of income in Form No. 2D; or
is not required to furnish the return of income but is required to furnish the return of fringe benefits,
the return of fringe benefits shall be in Form No. 3B and be verified in the manner indicated therein.";
(iii) after sub-rule (2), the following sub-rule shall be inserted, namely:-
"(3) The return of income or the return of fringe benefits to be furnished in Form No.1 or Form No.2 or Form No.3 or Form No. 3B shall not be accompanied by a statement showing the computation of the tax payable on the basis of the return, or proof of the tax, if any, claimed to have been deducted at source or the advance tax or tax on self-assessment, if any, claimed to have been paid or any document or copy of any account or Form or report of audit required to be attached with the return of income or the return of fringe benefits under any of the provisions of the Income-tax Act, 1961."
(b) in APPENDIX II, for Form No.1, Form No.2 and Form No.3, the following Forms shall be substituted, namely:-New Form No.1
New Form No.2
New Form No.3
New Form No.3B[F.No.142/41/2005-TPL]
| Rule of the 1962 Rules | Now, in the 2026 Rules |
|---|---|
| Rule 12 | rule 164 |
Forms it touches. Form No. 1, Form No. 2, Form No. 2D, Form No. 3, Form No. 3A, Form No. 3B
the date of publication in the Official Gazette.
At the filing counter for the return of income and the return of fringe benefits for assessment year 2006-07, and in any query about documents that were not attached to an annexure-less return.
Forms it names. Form No. 1, Form No. 2, Form No. 2D, Form No. 3, Form No. 3A, Form No. 3B
Rules it names. Rule 12 of the Income-tax Rules, 1962. The 1962 Rules were replaced by the Income-tax Rules, 2026, which renumbered nearly everything: a rule number quoted here almost never means the same rule today.
Source: the Income Tax Department’s own published text — its page for this instrument.
