Notification No. 32

Gazetted NEW Income-tax Return Forms for Assessment Year 2009-10

What this is

Notification No. 32 was published on 27 March 2009. Its subject is Gazetted NEW Income-tax Return Forms for Assessment Year 2009-10.

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

Under section 295 of the Income-tax Act, 1961, the Central Board of Direct Taxes makes the Income-tax (9th Amendment) Rules, 2009. In rule 12 of the Income-tax Rules, 1962, in sub-rule (1), the words, figures and letters "on the 1st day of April, 2008" are substituted by "on the 1st day of April, 2009", and in sub-rule (5), "on the 1st day of April, 2007" is substituted by "on the 1st day of April, 2008". In Appendix-II, Forms ITR-1 to ITR-8 and Form ITR-V are substituted by new forms for assessment year 2009-10, ITR-V being the acknowledgement.

Who it reaches

every class of assessee filing a return for assessment year 2009-10
persons filing electronically who must send the ITR-V acknowledgement
return preparers and software vendors working to the new forms

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.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.

GAZETTED NEW INCOME-TAX RETURN FORMS FOR ASSESSMENT YEAR 2009-10

NOTIFICATION NO. S.O. 866(E) , DATED 27-3-2009

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 (9th Amendment) Rules, 2009.

(2) They shall come into force on the 1st day of April, 2009.

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, 2008", the words, figures and letters "on the 1st day of April, 2009" shall be substituted;

(ii) in sub-rule (5), for the words, figures and letters "on the 1st day of April, 2007", the words, figures and letters "on the 1st day of April, 2008" 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, Form ITR-8 and ITR-V the following forms shall be substituted, namely:-

A.Y. 2009-10

Form No.

ITR 1

ITR 2

ITR 3

ITR 4

ITR 5

ITR 6

ITR 7

ITR 8

ITR V

Acknowledgement

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 2009.

What to watch

The rules come into force on 1 April 2009 and the substituted forms are for assessment year 2009-10.
The change in sub-rule (1) fixes the assessment year from which the forms apply; the change in sub-rule (5) moves the corresponding date for returns of earlier years by one year.
All nine forms and the acknowledgement are substituted together, so a return for assessment year 2009-10 filed on an old form is not in the prescribed form.

Where you meet it

In the return of income for assessment year 2009-10 and in the ITR-V acknowledgement sent after an electronic 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. 54/2026 [F. No. 370142/15/2026-TPL] / G.S.R. 240(E) — Ministry of Finance 31 March 2026
Notification No. 52/2026 [F.No. 370142/13/2026-TPL] / G.S.R. 233(E) — (Central Board of Direct Taxes) 30 March 2026
Notification No. 141/2025 [F. No. 370142/30/2025-TPL] / G.S.R. 598(E) — Ministry of Finance 1 September 2025
Notification No. 136/2025 [F. No. 370142/29/2025-TPL] / G.S.R 566(E) — Ministry of Finance 21 August 2025
Notification No. 133/2025 [F. No. 370142/27/2025-TPL] / G.S.R 555(E) — Ministry of Finance 18 August 2025
Notification No. 132/2025 [F. No. 370142/34/2025-TPL] / G.S.R. 553(E) — Ministry of Finance 14 August 2025

← Notification No. 33 · Notification No. 31 →

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.