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Income-tax form amendments add deduction amount field, update rule title and capital gains section references accordingly. Corrigendum substitutes the rule title as the Income-tax (Second Amendment) Rules, 2024 and mandates insertion of an 'Amount (Rs.)' column in Schedule 80DD of ITR-2 and ITR-3 and in Schedule 80U of ITR-3, replacing those schedules with revised layouts that include nature of disability, type of dependent, PAN and Aadhaar of the dependent, Form 10IA filing details, acknowledgement number, UDID number and the new Amount column; it also amends Schedule CG in ITR-5 to revise listed capital-gains reference entries.
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Income-tax form amendments add deduction amount field, update rule title and capital gains section references accordingly.
Corrigendum substitutes the rule title as the Income-tax (Second Amendment) Rules, 2024 and mandates insertion of an "Amount (Rs.)" column in Schedule 80DD of ITR-2 and ITR-3 and in Schedule 80U of ITR-3, replacing those schedules with revised layouts that include nature of disability, type of dependent, PAN and Aadhaar of the dependent, Form 10IA filing details, acknowledgement number, UDID number and the new Amount column; it also amends Schedule CG in ITR-5 to revise listed capital-gains reference entries.
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