IT-1 and IT-2 for TY10: 'amendments cannot be made with retrospective effect'

The Federal Board of Revenue has proposed amendments to the income tax returns IT-1 (Tax return for companies) and IT-2 (Tax return for Individual and AOP) retrospectively for the Tax Year 2010.
Tax experts told Business Recorder here on Saturday that the changes have been proposed through recently issued SRO dated February 6, 2013 vide number C.No 2(2) Tax Base/2010 by the FBR, wherein certain amendments have been notified in the Income Tax Rules, 2002, to modify the income tax returns IT-1 (Tax return for companies) and IT-2 (Tax return for Individual and AOP) for the tax year 2010.
In this regard, the FBR has amended Income Tax Rules, 2002 through a notification here on Friday in exercise of the powers conferred by section 237(1) of the Income Tax Ordinance, 2001 and proposed certain amendments to the Income Tax Rules, 2002 but changes have been applied for the tax year 2010, apparently it seems to be a mistake on the part of the FBR, sources said. Legally, the amendments to the income tax returns cannot be made with retrospective effect, tax experts added.