Return filing obligation: specified firms, individuals/HUF and companies must file returns in prescribed manner under amended rules. The notification amends the proviso to rule 12(3) to require firms filing Form ITR-5 and subject to audit provisions, individuals/HUFs filing Form ITR-4 and subject to audit provisions, and companies filing Form ITR-6 to furnish their returns in the manner specified in clause (ii) or clause (iii) for the relevant assessment years.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Return filing obligation: specified firms, individuals/HUF and companies must file returns in prescribed manner under amended rules.
The notification amends the proviso to rule 12(3) to require firms filing Form ITR-5 and subject to audit provisions, individuals/HUFs filing Form ITR-4 and subject to audit provisions, and companies filing Form ITR-6 to furnish their returns in the manner specified in clause (ii) or clause (iii) for the relevant assessment years.
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