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<h1>CBDT Amends Income-tax Rules: Fringe Benefits Omitted, SARAL-II Replaced by SAHAJ, Introduces Form SUGAM for Business Income</h1> The Central Board of Direct Taxes (CBDT) has amended the Income-tax Rules, 1962, effective from April 1, 2011. Key changes include the omission of references to fringe benefits in rule 12, updates to the filing year from 2010 to 2011, and the replacement of 'SARAL-II' with 'SAHAJ' for certain forms. A new clause introduces Form SUGAM (ITR-4S) for individuals or Hindu undivided families with business income computed under sections 44AD and 44AE. Additionally, the requirement to attach tax computation statements or proof of tax payments with certain return forms has been removed. Forms in Appendix-II have been updated accordingly.