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<h1>Income Tax Rules Amended: Rule 12 Updated, Forms 2A and 2D Removed; File Returns Excluding Business Income with Form 3.</h1> The Income-tax (Tenth Amendment) Rules, 2001, issued by the Central Board of Direct Taxes under section 295 of the Income-tax Act, 1961, amends the Income-tax Rules, 1962. Effective upon publication in the Official Gazette, the amendment modifies Rule 12 by omitting sub-clause (ii) and revising sub-clause (iii) to specify that income tax returns, where total income excludes 'Profits and gains of business or profession,' must be filed using Form No. 3. Additionally, Forms Nos. 2A and 2D in Appendix II are removed.