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of <h1>India Amends Income-Tax Rules: Mandatory E-Filing for ITR Forms 2 to 7, Audit Reports from April 2013</h1> The Government of India, through the Central Board of Direct Taxes, has issued the Income-tax (Seventh Amendment) Rules, 2013, effective from April 1, 2013. These amendments modify Rule 12 of the Income-tax Rules, 1962, and involve changes to the filing requirements for various forms, specifically ITR-2, ITR-3, ITR-4, ITR-5, ITR-6, and ITR-7. Key changes include mandatory electronic filing of audit reports for certain sections and the substitution of forms in Appendix-II. These amendments aim to streamline the electronic submission of tax returns and audit reports for specified assessment years.
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