[TO BE PUBLISHED IN THE GAZETTE OF INDIA EXTRAORDINARY, PART II, SECTION 3, SUB-

SECTION (ii)]

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)

NOTIFICATION

New Delhi, the 23rd April, 2010

INCOME-TAX

S.O. 943 (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 (Third Amendment) Rules, 2010.
(2)They shall come into force on the 1st day of April, 2010.

2. In the Income-tax Rules, 1962,

(a) in rule 12, –

(i) in sub-rule (1), for the figures “2009”, the figures “2010” shall be substituted;
(ii) in sub-rule (5), for the figures “2008”, the figures “2009” shall be substituted;

(b) in Appendix-II, for Forms ITR-1 and ITR-V, the following forms shall be substituted,
namely:-
 INDIAN INCOME TAX RETURN Assessment Year
[For Individuals having Income from Salary / Pension / Income from One House
SARAL-II
FORM
Property (excluding loss brought forward from previous years) /
(ITR-1) Income from Other Sources (Excluding Winning from Lottery and Income from Race
Horses)]
2 0 1 0 - 1 1
(Please see rule 12 of the Income-tax Rules,1962) (Also see attached instructions)

First name Middle name Last name PAN

Flat/Door/Block No Name Of Premises/Building/Village Date of Birth (DD/MM/YYYY)

PERSONAL INFORMATION

/ /
Road/Street/Post Office Area/Locality Employer Category (Tick);
† Govt † PSU † Others
Town/City/District State Pin code Sex (Tick) ;
† Male † Female
Email Address (STD code)-Phone Number ( )
Designation of Assessing Officer (Ward/Circle) Return filed under section -
[Please see instruction number-9(i)]
FILING STATUS

Whether original or revised return? (Tick) ; † Original † Revised

If revised, enter receipt no and date of filing original return DD / MM / YYYY

Residential Status (Tick) ; † Resident † Non-Resident † Resident but Not Ordinarily Resident

1 Income chargeable under the Head ‘Salaries’(Salary/ Pension) 1

2 Income chargeable under the Head ‘House Property’ (enter –ve sign in case of loss, if any) 2

3 Income chargeable under the Head ‘Other Sources’ (enter –ve sign in case of loss, if any) 3

4 Gross Total Income (1+2+3) 4

INCOME & DEDUCTIONS

5 Deductions under chapter VI A (Section)

a 80C e 80DD i 80GG

b 80CCC f 80DDB j 80GGA

c 80CCD g 80E k 80GGC

d 80D h 80G l 80U

6 Deductions (Total of 5a to 5l) 6

7 Total Income (4-6) 7

8 Tax Payable on Total Income 8

9 Secondary and Higher Education cess on 8 9

10 Total Tax and Education Cess Payable (8+9) 10

TAX COMPUTATION

11 Relief under section 89 11

12 Relief under section 90 / 91 12

13 Balance Tax Payable (10-11-12) 13

14 Total Interest Payable u/s 234A / 234B / 234C 14

15 Total Tax and Interest Payable (12+13) 15

Do not write or stamp in this area Seal and Signature of receiving official
For Office Use Only

Receipt No

Date

16 Taxes Paid

a Advance Tax (from item 25) 16a

TAXES PAID

b TDS (column 7 of item 23 +column 7 of item 24) 16b

c Self Assessment Tax (from item 25) 16c

17 Total Taxes Paid (16a+16b+16c) 17

18 Tax Payable (15-17) (Enter if 15 is greater than 17, else leave blank) 18

19 Refund (17d-16) (enter if 17d is greater than 16, also give Bank Account details below) 19

20 Enter your bank account number (mandatory in case of refund)

REFUND

21 Do you want your refund by † cheque, or † deposited directly into your bank account? (tick as applicable ; )
22 Give additional details of your bank account

MICR Code Type of Account (tick as applicable ; ) † Savings

23 Details of Tax Deducted at Source from Salary [As per Form 16 issued by Employer(s)]
Sl Tax Deduction Account Number Name and address of the Employer Income chargeable Deduction Tax payable Total tax Tax payable/
No (TAN) of the Employer under the head under Chapter (incl. education deducted refundable
Salaries VI-A cess)
TDS ON SALARY

(1) (2) (3) (4) (5) (6) (7) (8)

i

ii

24 Details of Tax Deducted at Source other than salary

Sl Tax Deduction Account Number Name and address of the Deductor Amount paid/ Date of Payment / Total tax Amount out of (6)
No (TAN) of the Deductor credited Credit deducted claimed for this year
TDS ON INTEREST

(1) (2) (3) (4) (5) (6) (7)

i

ii

NOTE ► Enter the total of column (7) of 23 and column (7) of 24 in Sl No. 17b of TAXES PAID

25 Details of Advance Tax and Self Assessment Tax Payments

Sl No Name of Bank & Branch BSR Code Date of Deposit Serial Number of Challan Amount (Rs)
(DD/MM/YYYY)
TAX PAYMENTS

i
ii
iii
NOTE ► Enter the totals of Advance tax and Self Assessment tax in Sl No. 17 a and 17c of TAXES PAID

26 Other Information (transactions reported through Annual Information Return) (Please see instruction number-9(ii) for code)
Sl Code Amount (Rs) Sl Code Amount (Rs) Sl Code Amount (Rs)
A 001 d 004 G 007
B 002 e 005 H 008
C 003 f 006

27 Exempt income only for reporting purposes (from Dividend, Capital gains etc) 27

VERIFICATION
I, son/ daughter of solemnly declare that
to the best of my knowledge and belief, the information given in the return thereto is correct and complete and that the amount of total income and
other particulars shown therein are truly stated and are in accordance with the provisions of the Income-tax Act, 1961, in respect of income
chargeable to Income-tax for the previous year relevant to the Assessment Year 2010-11.
Place Date Sign here Î
28 If the return has been prepared by a Tax Return Preparer (TRP) give further details as below:

Identification No. of TRP Name of TRP Counter Signature of TRP

29 If TRP is entitled for any reimbursement from the Government, amount thereof (to be filled by TRP) 29
 INCOME TAX RETURN VERIFICATION FORM Assessment Year
ITR- INDIAN [Where the data of the Return of Income in Form SARAL-II (ITR-1), ITR-2, ITR-3, ITR-
FORM

V 4, ITR-5, ITR-6 & ITR-8 transmitted electronically without digital signature]

(Please see rule 12 of the Income-tax Rules,1962) 2 0 1 0 - 1 1
(Also see attached instructions)

Name PAN
PERSONALINFORMATION AND THE DATE OF

Flat/Door/Block No Name Of Premises/Building/Village Form No. which

ELECTRONIC TRANSMISSION

has been
electronically
transmitted
Road/Street/Post Office Area/Locality (fill the code)

Town/City/District State
Status (fill the
code)

Designation of Assessing Officer (Ward/ Circle) Original or Revised

E-filing Acknowledgement Number Date(DD/MM/YYYY) / /
1 Gross total income 1
2 Deductions under Chapter-VI-A 2
3 Total Income 3
3a Current Year loss (if any) 3a
COMPUTATION OF INCOME

4 Net tax payable 4

AND TAX THEREON

5 Interest payable 5
6 Total tax and interest payable 6
7 Taxes Paid
a Advance Tax 7a
b TDS 7b
c TCS 7c
d Self Assessment Tax 7d
e Total Taxes Paid (7a+7b+7c +7d) 7e
8 Tax Payable (6-7e) 8
9 Refund (7e-6) 9
VERIFICATION
I, _________________________________________________(full name in block letters), son/ daughter of
____________________________________________ holding permanent account number
__________________________solemnly declare that to the best of my knowledge and belief, the information given in the
return and the schedules thereto which have been transmitted electronically by me vide acknowledgement number
mentioned above is correct and complete and that the amount of total income/ fringe benefits and other particulars shown
therein are truly stated and are in accordance with the provisions of the Income-tax Act, 1961, in respect of income and
fringe benefits chargeable to income-tax for the previous year relevant to the assessment year 2010-11. I further declare that
I am making this return in my capacity as ____________________________________ and I am also competent to make this
return and verify it.
Sign here Î Date Place

If the return has been prepared by a Tax Return Preparer (TRP) give further details as below:
Identification No. of TRP Name of TRP Counter
Signature of
TRP
For Office Use Only Seal and Signature of receiving official
Receipt No
Da t e
 [Notification No.29 / 2010 / F.No.142/28/2009 -TPL]

( PAWAN K. KUMAR )
Director to the Government of India

Note.- The principal rules were published vide Notification No.S.O.969(E), dated the 26th March, 1962
and last amended by Income-tax (2nd Amendment) Rules, 2010 vide Notification S.O. No.775(E)dated
8th of April, 2010.