E-filing of return mandatory for individuals and HUF claiming tax refunds and earning overseas income

 CBDT made it mandatory e-filing of return of income for individuals and HUF who claim tax refund . Moreover the ordinary residents earning overseas income also needs to file income tax return in electronically mode. 

CBDT issued a notification no. 41/2015 dated 16 April 2015 and made 7th amendments rules in income tax rules. Full notification is as under.

 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 (Seventh Amendment) Rules, 2015.
 (2) They shall be deemed to have come into force with effect from the 1st day of April, 2015.

2. In the Income-tax Rules, 1962,─
(1) in rule 12,─
(a) in sub-rule (1),-

(A) after the words, brackets, figure and letter “sub-section (4D)” the words, brackets, figure and letter “or sub-section (4E)” shall be inserted;

(B) for the figures “2014”, the figures “2015” shall be substituted;

(C) in clause (a), in the proviso, in clause (I), for sub-clause (ii), the following sub clauses shall be substituted, namely:-
“(ii) signing authority in any account located outside India; or
(iii) income from any source outside India;”;

(D) in clause (ca), in the proviso, in clause (I), for sub-clause (ii) the following subclauses shall be substituted, namely:-
“(ii) signing authority in any account located outside India; or
(iii) income from any source outside India;”;

(E) in clause (g), after the words, brackets, figure and letter “sub-section (4D)” the words, brackets, figure and letter “or sub-section (4E)” shall be inserted;
(b) for sub-rule(3), the following sub-rule shall be substituted, namely:-

‘(3) The return of income referred to in sub-rule (1) shall be furnished by a person mentioned in column (ii) of the Table below to whom the conditions specified in column (iii) apply, in the manner specified in column (iv) thereof:-

Person
Condition
Manner of furnishing return of income
Individual or Hindu undivided family
(a) Accounts are required to be audited under section 44AB of the Act;
Electronically under digital signature

(b) Where (a) is not applicable and,- (I) the return is furnished in Form No. ITR-3 or Form No. ITR-4; or (II) the person, being a resident, other than not ordinarily resident within the meaning of subsection (6) of section 6, has, (A) assets (including financial interest in any entity) located outside India; or (B) signing authority in any account located outside India; or (C) income from any source outside India; (III) any relief, in respect of tax paid outside India, under section 90 or 90A or deduction of tax under section 91 is claimed; or (IV) any report of audit referred to in proviso to sub-rule (2) is required
to be furnished electronically; or
(V) total income assessable under the
Act during the previous year of
the person (other than the person,
being an individual of the age of
80 years or more at any time
during the previous year and
furnishing the return in Form
ITR-1 or ITR-2),-
(i) exceeds five lakh rupees; or
(ii) any refund is claimed in the
return of income;
(A) Electronically under digital signature; or (B) Transmitting the data in the return electronically under electronic verification code; or (C) Transmitting the data in the return electronically and thereafter submitting the verification of the return in Form ITR-V.
(c) In any other case
(A) Electronically under digital signature; or (B) Transmitting the data in the return electronically under electronic verification code; or (C) Transmitting the data in the return electronically and thereafter submitting the verification of the return in Form ITR-V; or (D) Paper form;
Company
In all cases.
Electronically under digital signature
A person required to furnish the return in Form ITR-7
(a) In case of a political party;
Electronically under digital signature;

(b) In any other case
(A) Electronically under digital signature; or (B) Transmitting the data in the return electronically under electronic verification code; or (C) Transmitting the data in the return electronically and thereafter submitting the verification of the return in  under electronic verification
code; or
(C) Transmitting the data
in the return electronically
and thereafter submitting the
verification of the return in
Form ITR-V.
Firm or limited liability partnership or any person (other than a person mentioned in Sl. 1 to 3 above) who is required to file return in Form ITR-5
(b) In any other case.
(A) Electronically under digital signature; or (B) Transmitting the data in the return electronically under electronic verification code; or (C) Transmitting the data in the return electronically and thereafter submitting the verification of the return in Form ITR-V.

Explanation.- For the purposes of this sub-rule “electronic verification code” means a code generated for the purpose of electronic verification of the person furnishing the return of income as per the data structure and standards specified by Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems).’

(d) in sub-rule (4), for the words and brackets, “Director-General of Income-tax (Systems)”, the words and brackets “Principal Director-General of Income-tax (Systems) or DirectorGeneral of Income-tax (Systems)” shall be substituted;

(e) in sub-rule (5), for the figures “2013”, the figures “2014” shall be substituted.

(2) in Appendix-II, for “Forms SAHAJ (ITR-1), ITR-2, SUGAM (ITR-4S) and ITR-V” the “Forms SAHAJ (ITR-1), ITR-2, SUGAM (ITR-4S) and ITR-V” shall respectively, be substituted,
namely:-
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