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of <h1>Income Tax and Wealth Tax Rules Updated: New Return Forms Coming Soon; Officers to Review Old Form Submissions Carefully.</h1> The circular announces amendments to the Income Tax Rules, 1962, and Wealth-tax Rules, 1957, to update the forms for returns of income and net wealth. New forms will be introduced via a forthcoming notification, specifying their effective date. Returns submitted before this date will use the old forms, which may not incorporate changes from the Finance (No. 2) Act, 1971. Consequently, income tax officers are instructed to carefully review 1972-73 returns submitted in the old forms and request additional information if necessary. A list of key information items required for assessment is provided in an annexure.
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