Income tax rule amendment changes verification requirements and removes specified appendix forms for affected filers. The amendment to the Income tax Rules revises rule 12(1)(b) by omitting one sub clause and substituting a provision that where total income excludes income chargeable under the head Profits and gains of business or profession, the return shall be furnished in Form No. 3 and verified as indicated; additionally, Appendix II omits Forms 2A and 2D.
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Provisions expressly mentioned in the judgment/order text.
Income tax rule amendment changes verification requirements and removes specified appendix forms for affected filers.
The amendment to the Income tax Rules revises rule 12(1)(b) by omitting one sub clause and substituting a provision that where total income excludes income chargeable under the head Profits and gains of business or profession, the return shall be furnished in Form No. 3 and verified as indicated; additionally, Appendix II omits Forms 2A and 2D.
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