S.O.
848 (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:- |
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(a) in rule
12, in sub-rule (1), in clause (b) – (i) in the
second proviso, for the words, figure and letter “return
in Form No. 2E : Naya Saral”, the words, figures
and letter “return in Form No. 2E : Naya Saral
on or before 31st day of July, 2006” shall be
substituted;
(ii) after the third proviso, the following proviso
shall be inserted, namely:-
‘Provided also that in the case of an assessee
being an individual or a Hindu undivided family, resident
in India, where –
(a) the total income does not include income chargeable
to income-tax under the head “Profits and gains
of business or profession” or “Capital gains”
or agricultural income;
(b) no relief under section 89 in respect of arrears
or advance of salary is claimed; and
(c) he does not own more than one house property,
the assessee shall also have the option of filing the
return in Form No. 2F and the return in this Form shall
not be accompanied by a statement showing the computation
of the tax payable on the basis of the return, or proof
of the tax, if any, claimed to have been deducted at
source or the advance tax or tax on self-assessment,
if any, claimed to have been paid:’
(b) in appendix-II, after the form “FORM No.
2E NAYA SARAL”, the following form shall be inserted,
namely:-
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