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CENTRAL BOARD OF DIRECT TAXES NOTIFICATIONNew Delhi, the 15th day of April, 2015 Income-taxS.O. 1014 (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 (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,- (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 sub- clauses shall be substituted, namely: (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:- Table
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 Director-General of Income-tax (Systems)” 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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