Notification No. 37/2011

The text, read by machine from the scan

This is not the department’s typed text. The department published this one as a scanned image of a signed paper, so there is no text in the file to copy. What follows was read off that image by optical character recognition and is reproduced without correction — the mistakes you can see are the machine’s, and there may be others you cannot. It is here so the document can be found and read; it is not a substitute for the file, which is linked below. Do not quote from this page.

y '
s ,
RA Ao Sto Teio-33004/99 aie lo. REGD.NO. D.L.-33004/99 *
ENN
RS is
| | 7 Cisiqa
Che Gazette of India
STATENT
EXTRAORDINARY ; ar [I—avgs 3—3U-UGvs (ii)
PART Il—Section 3—Sub-section (ii)
wire & wenrfera
PUBLISHED BY AUTHORITY G
a. 1249] ag feecit, yma, Yong 1, 2011/3TaTE 10, 1933
No. 1249] NEW DELHI, FRIDAY, JULY 1, 2011/ASADHA 10, 1933
fener arera MINISTRY OF FINANCE
(aera fest) (Department of Revenue)
(att Wert at ats ) (CENTRAL BOARD OF DIRECT TAXES)
argent NOTIFICATION
ag feet, 1 seg, 2011 New Delhi, the Ist July, 2011
STI-AT INCOME-TAX
BIA, 1497(31)—_ Psa waa at ate, ara-ax S.O. 1497(E).—in exercise of the powers conferred afer, 1961 (1961 &T 43) St ORT 139 Fare aiSa ART by Section 295 read with Section 139 ofthe Income-tax Act, stricto wae ome, ase Sat Cea Do De Thy aR we & fare : Fara @, saint AY Rules, 1962, namely :-— ;
LCL) at Fraat ar afar aa arra-at (Basi 1. (1) These rules may be called the Income-tax (Sixth aviet) Fram, 2011 2 _.. Amendment) Rules, 2011.
(2) 4 asa A Ware at atte al vad Bt! (2) They shall come into force from the date of its
2. ara-ax fram, 1962 & frag 12 F sa-fraq (3) publication in the Official Gazette.
e Wye W, Ge (=) anaes (aa) S aR TH frafafad 2. In the Income-tax Rules, 1962, in rule 12, in ae ta wren aetq ii sub-rule (3), in the proviso, for clauses (a) and (aa) the ipo ‘ , following clause shall be substituted, namely :—
(mH) ae WH, fed wes onafa.-s A frail Sa\a Gass eed Garnish the return ta?
aor afin #0 feeq afawen za fd seep
. RE ITR-5 or an individual or Hindu Undivided Family aafa.-4 a fereareoit an atfaa @ afk fe oT (HUF) required to furnish the return in Form
44re H STAY Hy Sa @, Fair as 2011-12 ITR-4 and to whom provisions of Section 44AB
ak wwaradt fair as? @ fer de (ii) 4 are applicable, shall furnish the return for
: Fatige tifa 4 frat em ;"’ Assessment Year 2011-12 and subsequent
[ safer e. 37/2011. &, 149/68/2011-wastt (Adee) ] Assessment Years in the manner specified in
SRA Heat, seat Bisa clause (ii);”
; : [ Notification No. 37/2011/F. No. 149/68/2011-SO (TPL)]
, fear : yet Fray RT pein Sega; SEH, ASHIS MOHANTY, Under Secy.
GUS 3, TI-GE (11) HW WSMH FS. 969(H), Note : The principal rules were published in the Gazette of atta 26 a4, 1962 Ero wafer fare 7m & sik India, Extraordinary, Part II, Section 3, Sub-section
Set Beet sra-at (visat eter) Fram, (ii) vide number $.0. 969(E), dated the 26th March, ©
2011 Peis BLA. 1214(3), aA] 26-5-2011 1962 and last amended by Income-tax (Fifth
Bra fran eH | Amendment) Rules, 2011 vide number S.O. 1214(E), dated 26-5-2011. ;
2454 GV/2011 -
Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064
/ and Published by the Controller of Publications, Delhi-110054.