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.
The GoI's MoF through CBDT issued Income-tax (twelfth Amendment) Rules, 2025, effective 1st April 2025, amending Income-tax Rules, 1962. Key modifications include updating Rule 12 and Rule 11B, specifically revising income tax return forms ITR-1 and ITR-4. The amendments introduce new provisions for filing returns, particularly for individuals and Hindu undivided families, with specific conditions for reporting capital gains under section 112A and business income computed under sections 44AD, 44ADA, and 44AE. The changes aim to streamline tax return filing processes and provide clarity on reporting requirements for specific income categories. The notification ensures no adverse impact on taxpayers and facilitates more precise income tax documentation.
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