INCOME-TAX (FOURTH AMENDMENT) RULES, 2007

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....the following rule shall be substituted, namely:- Return of income and return of fringe benefits 12.(1) The return of income required to be furnished under sub-section (1) or sub-section (3) or sub-section (4A) or sub-section (4B) or sub-section (4C) or sub-section (4D) of section 139 or clause (i) of sub-section (1) of section 142 or sub-section (1) of section 148 or section 153A or the return of fringe benefits required to be furnished under sub-section (1) or sub-section (2) of section 115WD relating to the assessment year commencing on the 1^st day of April, 2007 or any subsequent assessment year shall, - (a) in the case of a person being an individual where the total income includes income chargeable to income-tax under t....

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....an individual or a Hindu Undivided family or a company or a person to which clause (g) applies, be in Form No. ITR-5 and be verified in the manner indicated therein; (f) in the case of a company not being a company to which clause (g) applies, be in Form No. ITR-6 and be verified in the manner indicated therein; (g) In the case of a person including a company whether or not registered under section 25 of the Companies Act, 1956 (1 of 1956), required to file a return under sub-section (4A) or sub-section (4B) or sub-section (4C) or sub-section (4D) of section 139, be in Form No. ITR-7 and be verified in the manner indicated therein; (h) in the case of a person who is not required to furnish the return of income but is requ....

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....iii); (b) a person required to furnish the return in Form ITR-7 shall furnish the return in the manner specified in clause (i). (4) The Director-General of Income-tax (Systems) shall specify the procedures, formats and standards for ensuring secure capture and transmission of data and shall also be responsible for evolving and implementing appropriate security, archival and retrieval policies in relation to furnishing the returns in the manners specified in clauses (ii), (iii) and (iv) of sub-rule (3). (5) Where a return of income or return of fringe benefits, relates to the assessment year commencing on the 1^st day of April, 2006 or any earlier assessment year, it shall be furnished in the appropriate form as applicable in that a....