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of <h1>New Tax Return Forms for AY 2006-07: Mandatory E-Filing for Corporates, Optional for Others, No Attachments Needed.</h1> The Central Board of Direct Taxes has introduced new return forms for the assessment year 2006-07, effective from June 1, 2006, and July 24, 2006. These forms, designed for electronic filing, include Form No. 2F for resident individuals or HUFs without business income, and Forms No. 1, 2, 3, and 3B for various other taxpayers. Electronic filing can be done with or without a digital signature, and corporate taxpayers must file electronically. The forms require no attachments, and audit reports must be retained by taxpayers. Returns filed electronically will be prioritized for processing.
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