Rule amendment: substitution of income-tax return Form 2A for resident individual and HUF returns notification. The Central Board of Direct Taxes, exercising powers under section 295 of the Income-tax Act, 1961, issued the Income-tax (Fifth Amendment) Rules, 2000 by notification dated 11-5-2000, to come into force on publication in the Official Gazette, and substituted a new Form No. 2A in Appendix II of the Income-tax Rules, 1962 as the income-tax return form for resident individuals and Hindu Undivided Families.