Electronic filing: audit reports and specified returns must be filed electronically, with exclusions for foreign-asset or tax-relief claimants. The amendment to Rule 12 tightens eligibility for simplified return forms by excluding a resident (other than not ordinarily resident) who has foreign assets or signing authority abroad, or who has claimed relief under sections 90/90A or deduction under section 91, or who has exempt income above a specified threshold; it also mandates that reports of audit under sections 44AB, 92E or 115JB must be furnished electronically and requires certain taxpayers claiming foreign-tax relief to file returns in specified electronic manners.