ITR- 6 Released for AY 2012-13

NOTIFICATION NO.25/2012 [F.NO.142/31/2011 -TPL]/S.O. 1453(E)

DATED 2-7-2012
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 (7th Amendment) Rules, 2012.
(2) They shall come into force from the date of its publication in the Official Gazette.
2. In the Income-tax Rules, 1962,-
(A)  in rule 12,–
(i)  in sub-rule (1),-
(a) in the proviso to clause (a), for the words “being an individual, who is a resident,” the following words, brackets and figures shall be substituted, namely:-
“who is a resident, other than not ordinarily resident in India within the meaning of sub-section (6) of section 6″;
(b)  in the proviso to clause (ca), for the words “being an individual or Hindu undivided family, who is a resident,” the following words, brackets and figures shall be substituted, namely:-
“who is a resident, other than not ordinarily resident in India within the meaning of sub-section (6) of section 6″;
(ii)  in sub-rule (3), in the proviso, in clause (aa) after the words “being a resident,” the words, brackets and figures “other than not ordinarily resident in India within the meaning of sub-section (6) of section 6″ shall be inserted;
(B)  in Appendix-II,
(i)  for Forms ITR-5, the following shall be substituted, namely:-
(ii)  for Form ITR-6, the following shall be substituted, namely:-
“Forms ITR-5 and ITR-6 have been separately attached”