Income tax (7th Amendment) Rules, 2012 narrow residency references and replace ITR 5 and ITR 6 filing forms. The Income tax (7th Amendment) Rules, 2012 amend rule 12 of the Income tax Rules, 1962 by qualifying references to a taxpayer 'who is a resident' to exclude a person who is not ordinarily resident within the meaning of sub section (6) of section 6, with a parallel insertion in rule 12(3) proviso. The amendment also substitutes Forms ITR 5 and ITR 6 in Appendix II, and attaches the revised return forms and detailed instructions governing eligibility, schedules, filing modes, and compliance mechanics.