Notification No. 37/2011, Dated: 1-7-2011

 Notification No. 37/2011, Dated: 1-7-2011                                                   

     [F. No. 149/68/2011-So (Tpl)]

Section 295 of the Income-tax Act, 1961 – Income-tax (Sixth Amendment) Rules, 2011 –
Filing of ITR-5 or ITR-4 Electronically using Digital Signature for Firm or
Individual/HUF covered under Section 44AB

In exercise of the powers conferred by section 295, read with section 139 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 (Sixth Amendment) Rules, 2011.
(2) They shall come into force from the date of its publication in the Official Gazette.
2. In the Income-tax Rules, 1962 in rule 12, in sub-rule (3), in the proviso, for clauses (a) and
(aa) the following clause shall be substituted, namely :—

“(a) a firm required to furnish the return in Form ITR-5 or an individual or Hindu
Undivided Family (HUF) required to furnish the return in Form ITR-4 and to whom
provisions of section 44AB are applicable, shall furnish the return for assessment year
2011-12 and subsequent assessment years in the manner specified in clause (ii);”