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Income-tax (8th Amendment) Rules, 2015
June, 27th 2015
     [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
                         SECTION 3, SUB- SECTION (ii)]


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

                                       NOTIFICATION

                                                         New Delhi, the 22nd day of June, 2015

                                          Income-tax

S.O. 1660 (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 (8th 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),-
                        (I) in clause (a), in the proviso, for clause (III), the following clause
                             shall be substituted, namely: -
                                   "(III) has agricultural income, exceeding five thousand
                                   rupees;";
                        (II) after clause (b) the following clause shall be inserted, namely:-




                           `(ba) in the case of a person being an individual not being an
                           individual to whom clause (a) applies or a Hindu undivided family
                           where the total income does not include any income chargeable to
                           income-tax under the heads "Profits or gains of business or
                           profession" and "Capital gains" and to whom the provisions of
                           clause (I) and clause (II) of the proviso to clause (a) does not
                           apply, be in Form No. ITR-2A and be verified in the manner
                           indicated therein;';
              (III) in clause (ca), in the proviso, for clause (III), the following clause
                    shall be substituted, namely: -
                      "(III) has agricultural income, exceeding five thousand rupees;";

        (b)    in sub-rule (4), for the words, brackets, letters and figures "in the
        manners specified in clauses (i), (iii) and (iv) of sub-rule (3)", the words,
        brackets, letters and figures "in the manners (other than the paper form)
        specified in column (iv) of the Table in sub-rule (3)" shall be substituted.

(2) in Appendix-II, for "Forms SAHAJ (ITR-1), ITR-2 and SUGAM (ITR-4S)" the
"Forms SAHAJ (ITR-1), ITR-2, ITR-2A and SUGAM (ITR-4S)" shall be substituted,
namely:-
                                                 [Notification No. 49/2015/ F.No.142/1/2015-TPL]







                                                                                  (Gaurav Kanaujia)
                                                                Director 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 (7th Amendment) Rules, 2015, vide notification number S.O. No. 1014 (E), dated
15 April, 2015.

 
 
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