Income-tax (Fourth Amendment) Rules, 2017

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....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 (Fourth Amendment) Rules, 2017. (2) They shall come into force with effect from the 1st day of April, 2017. 2. In the Income-tax rules, 1962 (hereinafter referred to as the principal rules), in rule 12,&....

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....me derived from a proprietory business or profession, be in Form No.ITR-2 and be verified in the manner indicated therein;"; (V) in clause (ca),- (i) in the opening portion, for the words, figures and letters "business income and such income is computed in accordance with special provisions referred to in section 44AD and section 44AE of the Act for computation of business income, be in Form S....

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....nd number "Form No. ITR-3" shall be substituted; (b) in sub-rule (2), for the words, letters, brackets and number "Form SUGAM (ITR-4S) or Form No. ITR-4" the words, letters, brackets and number "Form SUGAM (ITR-4)" shall be substituted; (c) in sub-rule (3), in the Table,- (A) for serial number 1 and entries relating thereto, the following serial number and entries thereto shall be substituted,....

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....urn electronically and thereafter submitting the verification of the return in Form ITR-V; or (D) Paper form; (c) In any other case (A) Electronically under digital signature; or (B) Transmitting the data electronically in the return under electronic verification code; or (C) Transmitting the data in the return electronically and thereafter submitting the verification of the return in Form I....