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<h1>CBDT Amends Income-tax Rules, 1962: Updates to Rule 12, ITR Forms, and Electronic Filing for Certain Taxpayers</h1> The Central Board of Direct Taxes has amended the Income-tax Rules, 1962, effective from April 1, 2013. Changes include updates to Rule 12, affecting income tax return forms SAHAJ (ITR-1), ITR-2, ITR-3, SUGAM (ITR-4S), ITR-4, and ITR-V. Key amendments involve new conditions for residents with assets or signing authority outside India, and those claiming tax reliefs or deductions. It mandates electronic submission of audit reports under specified sections and revises the income threshold for certain filing requirements. The amendment also updates assessment year references and modifies the filing process for specific taxpayers.