Income-tax (4th Amendment) Rules, 2014

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.... powers conferred by section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:- 1. (1) These rules may be called the Income-tax (4th Amendment) Rules, 2014. (2) They shall come into force with effect from the 1st day of April, 2014. 2. In the Income-tax Rules, 1962 (hereinafter r....

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....substituted, namely:- "(b) a person required to furnish the return in Form ITR-7 shall furnish the return for assessment year 2014-15 and subsequent assessment years,- (A) in case it is furnished under sub-section (4B) of section 139, in the manner specified in clause (ii); (B) in other cases, in the manner specified in clause (i) or clause (ii) or clause (iii):"; (d) in sub-rule....