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Income-tax (Second Amendment) Rules, 2019
April, 10th 2019
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3,
                             SUB- SECTION (i)]


                                   GOVERNMENT OF INDIA
                                    MINISTRY OF FINANCE
                                  DEPARTMENT OF REVENUE
                              [CENTRAL BOARD OF DIRECT TAXES]

                                           NOTIFICATION

                                                                   New Delhi, the 1st day of April, 2019

                                              Income-tax

G.S.R. 279(E).­ In exercise of the powers conferred by section 139 read with 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. Short title and commencement.__ (1) These rules may be called the Income-tax (Second
   Amendment) Rules, 2019.
   (2) They shall come into force with effect from the 1st day of April, 2019.
2. In the Income-tax rules, 1962 (hereinafter referred to as the principal rules), in rule 12,-
           (a) in sub-rule (1),-
               (I) in the opening portion, for the figures "2018", the figures "2019" shall be
               substituted;
               (II) in clause (a), in the proviso, after item (IC), the following items shall be inserted,
               namely:__






                       "(ID) has claimed deduction under section 57, other than deduction claimed
                       under clause (iia) thereof;
                        (IE) is a director in any company;
                        (IF) has held any unlisted equity share at any time during the previous year;
                        (IG) is assessable for the whole or any part of the income on which tax has
                       been deducted at source in the hands of a person other than the assesse;";
               (III) in clause (ca), __
                (i) in the opening portion, for the words "a Hindu undivided family or a firm, other
                    than a limited liability partnership firm,", the words "a Hindu undivided family,
                    who is a resident other than not ordinarily resident, or a firm, other than limited
                    liability partnership firm, which is a resident" shall be substituted;
               (ii) in the proviso, for item (I), the following items shall be substituted, namely:__
                       "(I) has assets (including financial interest in any entity) located outside India;
                    (IA) has signing authority in any account located outside India;
                    (IB) has income from any source outside India;
                    (IC) has income to be apportioned in accordance with provisions of section 5A;
                    (ID) is a director in any company;
                    (IE) has held any unlisted equity share at any time during the previous year;
                    (IF) has total income, exceeding fifty lakh rupees;
                    (IG) owns more than one house property, the income of which is chargeable
                    under the head "Income from house property";
                    (IH) has any brought forward loss or loss to be carried forward under any head
                    of income;
                    (IJ) is assessable for the whole or any part of the income on which tax has been
                    deducted at source in the hands of a person other than the assesse;";
              (IV) in clause (g), the words, brackets, figures and letters "or sub-section (4E) or sub-
              section (4F)" shall be omitted;
          (b) in sub-rule (3), in the Table, in column (i), against the entries at serial number 1, in
              column (iii), for item (b), the following item shall be substituted, namely:__






                     "(b) Where total income assessable under the Act during the previous year of a
                     person, being an individual of the age of eighty years or more at any time
                     during the previous year, and who furnishes the return in Form number SAHAJ
                     (ITR-1) or Form number SUGAM (ITR-4).";

          (c) in sub-rule (5), for the figures "2017", the figures "2018" shall be substituted.
3. In the principal rules, in Appendix II, for Forms "Form Sahaj (ITR-1), Form ITR-2, Form ITR-3,
Form Sugam (ITR-4), Form ITR-5, Form ITR-6, Form ITR-7 and Form ITR-V", the following Forms
shall, respectively, be substituted, namely;-
                                              [Notification No. 32/2019/ F.No.370142/1/2019-TPL]



                                                                                   (Saurabh Gupta)
                                                         Under Secretary to the Government of India


Note.- The principal rules were published in the Gazette of India, Extraordinary, Part-II, Section 3,
Sub-section (ii) vide notification number S.O. 969(E), dated the 26th March, 1962 and last amended
by the Income-tax (First Amendment) Rules, 2019, vide notification number G.S.R. No. 76(E), dated
30th January, 2019.

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