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of <h1>Tax Return Filing Rules Updated: Simplified Forms, Streamlined Reporting for Individuals and Firms Effective April 2025</h1> The Income-tax (twelfth Amendment) Rules, 2025 modify income tax return filing procedures. Key changes include updating tax return forms ITR-1 and ITR-4, revising rules for filing returns for individuals and firms with specific income types, and adjusting provisions for capital gains and business income reporting. The amendments apply retrospectively from April 1, 2025, with no adverse impact on taxpayers.
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