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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Income tax returns must be filed in prescribed ITR forms with specified electronic filing and exclusion conditions.</h1> Rule 12 prescribes which ITR form an assessee must use based on income composition and status (ITR-1/SAHAJ, ITR-2, ITR-3, ITR-4/SUGAM, ITR-5, ITR-6, ITR-7), lists exclusions preventing simplified form use (foreign assets/income, certain deductions/reliefs, directorships, unlisted shares, high income, specified taxable heads), requires electronic submission of specified audit reports, and mandates manners of filing (digital signature, EVC transmission, ITR-V or paper) with systems standards set by Principal Director General/Director General (Systems).

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