Income-tax return form conditions redefine immovable property and motor-vehicle disclosures and add receipt verification fields. Amendment revises Income-tax Form No. 2C: heading clarifies applicability to assessees under the first proviso to section 139; eligibility items now require disclosure of occupation of immovable property exceeding a specified floor area per notifications and of ownership or lease of motor vehicles other than two-wheelers. The form's date-of-birth field is reformatted, Part II's motor-vehicle question is restated, and the verification block is expanded to include receipt number, receipt date, seal and receiving official's signature.
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Income-tax return form conditions redefine immovable property and motor-vehicle disclosures and add receipt verification fields.
Amendment revises Income-tax Form No. 2C: heading clarifies applicability to assessees under the first proviso to section 139; eligibility items now require disclosure of occupation of immovable property exceeding a specified floor area per notifications and of ownership or lease of motor vehicles other than two-wheelers. The form's date-of-birth field is reformatted, Part II's motor-vehicle question is restated, and the verification block is expanded to include receipt number, receipt date, seal and receiving official's signature.
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