E-filing of Audit Reports under section 10AA, 44DA, 50B and 115VW

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On the lines of electronic filing of Tax Audit report under section 44AB, Income Tax Department has, w.e.f. AY2014-15 made the filing of the following Audit Reports electronically:-

Section	Report	Regarding
10AA	Form No. 56F	Report under Section 10AA
44DA	Form 3CE	Computation of Income by way of royalties etc. in case of Non Residents
50B	For 3CEA	Computation of Capital gains in case of Slump Sale
115VW	Form No. 66	Tonnage tax Scheme

NOTIFICATION

New Delhi, the 30th day of May, 2014

Income-tax

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 ofApril, 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;

3.In the said rules, in Appendix-II, for FORM ITR-3, FORM ITR-4, FORM ITR-5, FORMITR-6 and FORM ITR-7, the following FORMS shall respectively be substituted,namely:-

ITR-3 [For Individuals/HUFs being partners in firms and not carrying out business or profession under any proprietorship]	ITR-4 (For individuals and HUFs having income from a proprietary busine`ss or profession)
ITR-5 [For firms, AOPs and BOIs]	ITR-6 [For Companies other than companies claiming exemption under section 11]
ITR-7 [For persons including companies required to furnish return under section 139(4A) or section 139(4B) or section 139(4C) or section 139(4D)]

[NotificationNo. 28/2014, F.No.142/2/2014-TPL]

(Gaurav Kanaujia) Director to the Government of India