Notification No. 49

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SATAN ; .
EXTRAORDINARY . .
UT —WVs 3—Bq-WUs (ii) .
PART Il—Section 3—Sub-section (ii)
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PUBLISHED BY AUTHORITY
1385] ag facet, yprare, BeMs 9, 2010/2TTaTS 18, 1932
No. 1385] NEW DELHI, FRIDAY, JULY 9, 2010/ASADHA 18, 1932
| fier darert (me) Be Sent fad wes angdem-6 8 frearctt (trerer fare ) TA BET aif 2, ae Ws (ii) A fafsfee ta a
~ Fruier ag 2010-11 ak wearadt Frater ast aw fare
Casa weg BT ats) facet vega Sth; |
afirget ;
[sift F. 49/201 0/41. B. 142/15/2010-ereteet]
ag feet, 9 Fay, 2010 . n ach
STA-AT Tat hh. HAR, TeRT (2.a1-Te.-IV)
Sra, 1638( 31) — ata were at ate, ara ea — ye Fe, i UIT, SAI, A 1, SE
afufraa, 1961 St ara 139 Barer ufsa eT 295 BRITT 3, 39-WS (ii) AH Wes B.. 969( a1), TS
wifsral ar wat aed EU, saat FraH, 1962 wT aR 26 ard, 1962 BT wenfird fee mE A sik dae eel & fore freafefad faa sara @, seq — afer dears F.aT. 126e0er), ara
1. (1) 3 reat ar afareg are area (Tat BeheT7) 31 FE, 2010 & Wes HA-aT (oa Wate)
fran, 2010 2 | Pram arr afer ae Hieifiat fee 1
— (2) tara a aes ver a ate A waa MINISTRY OF FINANCE
ait | (Department of Revenue)
. CENTRAL BOARD OF DIRECT TAXES
2, ara-ar Fran, 1962 & fran 12 4, s0-fram (3) f N CATION )
Se A Gs (H) S CUM W frafafen we Ta wT, aut __ ; - New Delhi, the 9th July, 2010
, (INCOME-TAX)
“(e) we wa fread wer ondiem-5 F feat S.O. 1638(E).—In exercise of the powers conferred
Wee feat wT arifad @ sik feral URI 44a FH —_by Section 295 read with Section 139 of Income-tax Act, sua Ur] @, Fe GS (ii) a US (iii) A fariee 1961 (43 of 1961), the Central Board of Direct Taxes herby
Ofa a faacoh vega att; makes the following rules further to amend the Income-tax
Rules, 1962, namely :-—
(aren) a cafe ar fesq afared Hera fread wed andan-4 4 frerot seqa feat ST avaftaa 3 atk 1. (1) These rules may be called the Income-tax (7th frat ue 4g S soay cry ee @, ae UE (ii) Amendment) Rules, 2010.
alas (iii) F farfee Oa AF Preiet ad 2010-11 (2) They shall come into force from the date of aR Iraadl fair asl + fare frat sega atm; their publication in the Official Gazette.
2631 GI/2010 (1)

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2 THE GAZETTE. OF INDIA : EXTRAORDINARY [Part tI—Ssc. 3(ii)]
2. In the Income-tax Rules, 1962, in rule 12, in (ab) a company required to furnish the return in Form sub-rule (3), in the proviso, for clause (a), the following ITR-6 shall furnish the return for Assessment Year clauses shall be substituted, namely :— 2010-11 and subsequent Assessment Years in the ified in cl ii);”.
“(a) a firm required to furnish the return in Form manner specified in clause (1);
ITR-5 and to whom provisions of Section 44AB are [Notification No. 49/2010/F. No. 142/15/2010-TPL]
applicable shall furnish the return in the manner .
specified in clause (ii) or clause (iii); . PAWAN K. KUMAR, Director (TPL-IV) |
(aa) an individual or HUF required to furnish the Note.—The principal rules were published in the Gazette
; wo of India, Extraordinary, Part-II, Section 3, return in Form ITR-4 and to whom provisions of ve
: . . Sub-section (ii), vide number S.O. 969(E), dated |
Section 44AB are applicable shall furnish the return the 26th March, 1962 and last amended by Income-
for Assessment Year 2010-11 and subsequent : . .
Assessment Years in the manner specified in clause tax (6th Amendment) Rules, vide Notification is ear P ; number S.O. 1261(E), dated 3 1st May, 2010.
(ii) or clause (iii); |
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