An assessee required to furnish a report of audit under section 10AA, 44DA, 50B and 115 VW of the act, shall furnish the said report of audit and return of income electronically for analysis year 2014-15 and onwards.
S.O. 1418(E).─ In exercise of the 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 (6th Amendment) Rules, 2014.
(2) They shall be deemed to have come into force with effect from the 1st day of April, 2014.
2. In the Income-tax Rules, 1962 (hereinafter referred to as the said rules), in rule 12, in sub-rule(2), in the proviso,-
(a) after the expression “section 10A”, the expression “section 10AA” shall be inserted;
(b) after the expression “section 44AB”, the expression “section 44DA, section 50B” shall be inserted;
(c) for the expression “or section 115JB”, the expression “section 115JB or section 115VW” shall be substituted.
3. In the said rules, in Appendix-II, for FORM ITR-3, FORM ITR-4, FORM ITR-5, FORM ITR-6 and
FORM ITR-7, the following FORMS shall respectively be substituted, namely:-
Tags-Income tax section 10aa,Income tax section 44da, Income tax section 50b, Income tax section115vw,income tax audit report