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<h1>Income-tax (4th Amendment) Rules, 2014: Updates to Rule 12, New Provisions for Section 115JB, and Revised ITR Forms</h1> The Income-tax (4th Amendment) Rules, 2014, effective from April 1, 2014, amend the Income-tax Rules, 1962. Key changes include updating rule 12 to substitute the year '2013' with '2014' in sub-rule (1), and adding provisions related to section 115JB in sub-rule (2). Sub-rule (3) introduces new clauses for filing returns in Forms ITR-5 and ITR-7 for assessment year 2014-15 and onwards. Additionally, sub-rule (4) now includes 'or notice' after 'report of audit,' and sub-rule (5) updates the year '2012' to '2013.' Appendix-II updates the forms SAHAJ (ITR-1), ITR-2, SUGAM (ITR-4S), and ITR-V.