GOVERNMENT OF INDIA
MINISTRY OF FINANCE DEPARTMENT OF REVENUE [CENTRAL BOARD OF DIRECT TAXES]
NOTIFICATION New Delhi, the 15th day of April, 2015 Income-tax S.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,? (1) in rule 12,? (a) in sub-rule (1),- (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 subclauses 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 subclauses shall be substituted, namely:- “(ii) signing authority in any account located outside India; or (iii) income from any source outside India;”; (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:- ‘(3) The return of income referred to in sub-rule (1) shall be furnished by a person mentioned in column (ii) of the Table below to whom the conditions specified in column (iii) apply, in the manner specified in column (iv) thereof:-
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