Notification No. 50

Amendment of the Income-tax Rules under section 11 of the Income-tax Act, 1961

What this is

Notification No. 50 was published on 28 March 2008. Its subject is Amendment of the Income-tax Rules under section 11 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.

What it does

By the Income-tax (Sixth Amendment) Rules, 2008, made under section 295 of the Income-tax Act, 1961, the Central Board of Direct Taxes amends rule 12 of the Income-tax Rules, 1962 and substitutes the return forms. In sub-rule (1) of rule 12 the words, figures and letters "on the 1st day of April, 2007 or any subsequent assessment year" are substituted by "on the 1st day of April, 2008", and in sub-rule (5) "on the 1st day of April, 2006" is substituted by "on the 1st day of April, 2007". In Appendix-II, Forms ITR-1 to ITR-8 are substituted by new forms: ITR-1 for individuals having income from salary and interest, ITR-2 for individuals and Hindu undivided families not having income from business or profession, ITR-3 for individuals and Hindu undivided families being partners in firms and not carrying on a proprietary business or profession, ITR-4 for individuals and Hindu undivided families having income from a proprietary business or profession, ITR-5 for firms, associations of persons and bodies of individuals, ITR-6 for companies other than those claiming exemption under section 11, ITR-7 for persons including companies required to furnish a return under sub-section (4A), (4B), (4C) or (4D) of section 139, and ITR-8 for the return of fringe benefits, with ITR-V as the acknowledgment.

Who it reaches

all classes of assessees filing returns for the assessment year to which the substituted forms apply
companies and trusts filing under sub-sections (4A) to (4D) of section 139, for whom ITR-7 is not available for e-filing
employers filing the return of fringe benefits in ITR-8
tax practitioners preparing returns

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.

Under the 1961 Act	Now
s.11	s.332, s.333, s.334, s.335, s.337, s.338, s.339, s.340, s.341, s.342, s.344, s.345, s.350, s.355
s.13	s.337, s.342, s.351, s.353, s.355
s.139	s.2, s.263, s.349
s.295	s.533

The instrument, as the Board published it

The words below are the department’s own, reproduced from its published text. Where the department’s copy carried a publisher’s notes after the instrument, those are not reproduced.

NOTIFICATION NO. S.O. 752(E), DATED 28-3-2008
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 (Sixth Amendment) Rules, 2008.
(2) They shall come into force on the 1st day of April, 2008.
2. In the Income-tax Rules, 1962,
(a) in rule 12, -
(i) in sub-rule (1), for the words, figures and letters "on the 1st day of April, 2007 or any subsequent assessment year", the words, figures and letters "on the 1st day of April, 2008" shall be substituted;
(ii) in sub-rule (5), for the words, figures and letters "on the 1st day of April, 2006", the words, figures and letters "on the 1st day of April, 2007" shall be substituted;
(b) in Appendix-II, for Form ITR-1, Form ITR-2, Form ITR-3, Form ITR-4, Form ITR-5, Form ITR-6, Form ITR-7, and Form ITR-8, the following forms shall be substituted, namely:-

S.No.

Form No.

Instructions

Description

1

ITR-1 (Regular Font)

ITR -1 (Large Font)

ITR-1 - Instructions

For Individuals having Income from Salary & Interest

2

ITR-2

ITR-2 - Instructions

For Individuals & HUFs not having Income from Business or Profession

3

ITR-3

ITR-3 - Instructions

For Individuals/HUFs being partners in firms and not carrying out business or profession under any proprietorship

4

ITR-4

ITR-4 - Instructions

For Individuals & HUFs having income from a proprietory business or profession

5

ITR-5

ITR-5 - Instructions

For firms, AOPs and BOIs

6

ITR-6

ITR-6 - Instructions

For Companies other than companies claiming exemption under section 11

7

ITR-7

ITR-7 - Instructions

For persons including companies required to furnish return under section 139(4A) or section 139(4B) or section 13(4C) or section 139(4D). (Not available for e-Filing)

8

ITR-8

ITR-8 - Instructions

Return for Fringe Benefits

9

ITR-V

ITR-V - Instructions

Acknowledgment

What it changes

The rule numbers are the 1962 Rules’ own, as the notification names them. The right-hand column is the department’s own mapping into the Income-tax Rules, 2026, which renumbered nearly everything.

Rule of the 1962 Rules	Now, in the 2026 Rules
Rule 12	rule 164

Forms it touches. Form No. ITR-1, Form No. ITR-2, Form No. ITR-3, Form No. ITR-4, Form No. ITR-5, Form No. ITR-6, Form No. ITR-7, Form No. ITR-8, Form No. ITR-V

From when

1 April 2008.

What to watch

The rules come into force on 1 April 2008.
Rule 12 is tied to returns for the assessment year commencing on 1 April 2008, and sub-rule (5) is moved forward to 1 April 2007.
ITR-7 is stated to be not available for e-filing, so that class of assessee must file on paper.
The old forms stand substituted; only the new ITR forms may be used.

Where you meet it

In choosing and filing the correct return form, and in the acknowledgment in ITR-V generated on filing.

What it names

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.

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

Notification No. 117/2026 [F. No. 195/13/2025-ITA-I] / SO 4707(E) : Notification in the case of Maharashtra Electricity Regulatory Commission — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 25 August 2026
Notification No. 113/2026 [F. No. 300196/6/2026-ITA-I] / SO 4459(E) : Notification in the case of District Legal Service Authority, Panchkula — Ministry of Finance 11 August 2026
Notification No. 110/2026 [F. No. 300196/39/2025-ITA-I] / SO 4322(E) : Notification Schedule III (Table Sl No 36) read with Section 11 of the Income Tax Act, 2025 (30 of 2025) in the case of Odisha Joint Entrance Examination Committee — Ministry of Finance 4 August 2026
Notification No. 108/2026 [F. No. 300196/65/2018-ITA-I] / SO 4320(E) : Notification Schedule III (Table Sl No 36) read with Section 11 of the Income Tax Act, 2025 (30 of 2025) in the case of Noida Special Economic Zone Authority — Ministry of Finance 4 August 2026
Notification No. 105/2026 [F. No. 300196/1/2026-ITA-I] / SO 4309(E) : Notification Schedule III (Table Sl No 36) read with section 11 of the Income Tax Act, 2025 (30 of 2025) in the case of District Legal Service Authority, Charkhi Dadri — [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 3 August 2026
Notification No. 102/2026 [F. No. 300196/88/2024-ITA-I] / SO 4191(E) : Notification Schedule III Table Sl No 36 read with section 11 of the Income Tax Act 2025 (30 of 2025) in the case of Kerala Real Estate Regulatory Authority — Ministry of Finance 29 July 2026

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What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.