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of <h1>Income-tax Rules, 1962: Standardizing Forms and Filing Procedures Under Income Tax Act Section Guidelines</h1> The Income-tax Rules, 1962, specify the forms, returns, statements, and reports required for compliance under the Income Tax Act. These provisions establish the formats and procedures for taxpayers to submit necessary documentation to tax authorities, ensuring proper assessment and collection of income tax. The rules govern the timelines, content, and manner of filing, aiming to standardize tax administration and enforcement.
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