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of <h1>New Income Tax Rule Changes: Electronic Filing Mandatory for Taxpayers Under Search Operations via Form ITR-B</h1> The Central Board of Direct Taxes issued a notification amending income tax rules to introduce Form ITR-B for taxpayers subject to search or requisition operations initiated on or after September 1, 2024. The amendment specifies mandatory electronic filing methods for different categories of taxpayers, including digital signature or electronic verification code submission. The rules outline procedures for income return filing, data transmission, and verification of tax credits for undisclosed income.
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