CBDT Notifies ITR -1 & ITR-4
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
New Delhi, the 3rd January 2020
G.S.R. 9(E).—In exercise of the powers conferred by section 139 read with 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. Short title and commencement.—(1) These rules may be called the Income-tax (1st Amendment) Rules, 2020.
(2) They shall come into force with effect from the 1st day of April 2020.
2. In the Income-tax Rules, 1962 (hereinafter referred to as the principal rules), in rule 12,−
(a) in sub-rule (1),-
(I) in the opening portion, for the figures “2019”, the figures “2020” shall be substituted;
(II) in clause (a), in the proviso,-
(i) in item (V), the word “or” occurring at the end shall be omitted;
(ii) after the item (VI), the following items shall be inserted, namely:-
“(VII) owns a house property in joint-ownership with two or more persons; or
(VIII) is required to furnish a return of income under the seventh proviso to sub-section (1) of section
(III) in clause (ca), –
(ii) in the proviso, after the item (V), the following item shall be inserted, namely:-
“(VI) owns a house property in joint-ownership with two or more persons.”;
(b) in sub-rule (5), for the figures “2018”, the figures “2019” shall be substituted.
3. In the principal rules, in Appendix II, for Form “Sahaj (ITR-1)” and “Sugam (ITR-4)”, the following Forms shall,
respectively, be substituted, namely:-
[Notification No. 01/2020/F. No. 370142/32/2019-TPL]
ANKUR GOYAL, Under Secy.
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 (16th Amendment)
Rules, 2019, vide notification number GSR. 960(E), dated 30th December 2019.
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