Revision of tax return forms requires scrutiny of old-form returns and calling for additional information for assessments. Amendments to the Income-tax Rules, 1962 and Wealth-tax Rules, 1957 will introduce revised forms of return; until the notified commencement date returns already furnished will remain in the old forms. Because the old forms omit information required after the legislative changes, tax officers must scrutinise such returns for the affected assessment year and call for additional information as listed in the annexure.
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Provisions expressly mentioned in the judgment/order text.
Revision of tax return forms requires scrutiny of old-form returns and calling for additional information for assessments.
Amendments to the Income-tax Rules, 1962 and Wealth-tax Rules, 1957 will introduce revised forms of return; until the notified commencement date returns already furnished will remain in the old forms. Because the old forms omit information required after the legislative changes, tax officers must scrutinise such returns for the affected assessment year and call for additional information as listed in the annexure.
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