Income-tax rule amendments: Rule 12 updated and ITR-3 to ITR-7 forms substituted, effective Apr 1, 2014. The Income tax (6th Amendment) Rules, 2014 amend Rule 12's proviso by inserting additional statutory references and substituting updated ITR forms: ITR 3, ITR 4, ITR 5, ITR 6 and ITR 7 are replaced by new forms for specified taxpayer categories. The notification is issued under the Board's authority and is deemed effective from 1 April 2014.