Income-tax (third amendment) Rules, 2012 - amendment in rule 12 and substitution of forms sahaj (itr-1), ITR-2, ITR-3, SUGAM (itr-4s), ITR-4 and itr-v. - 14/2012 - Income Tax Act, 1961
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Filing requirements expanded: residents with foreign assets or signing authority must use prescribed ITR forms and electronic filing. Amendment to rule 12 inserts provisos excluding from certain clauses a resident individual or HUF who has assets located outside India or signing authority in an overseas account, updates year references, and adds clauses requiring individuals or HUFs above a specified income threshold, and resident individuals or HUFs with foreign assets or signing authority who must use ITR-2/ITR-3/ITR-4, to furnish returns in the prescribed electronic manner; Appendix II ITR forms are substituted accordingly.
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.
Filing requirements expanded: residents with foreign assets or signing authority must use prescribed ITR forms and electronic filing.
Amendment to rule 12 inserts provisos excluding from certain clauses a resident individual or HUF who has assets located outside India or signing authority in an overseas account, updates year references, and adds clauses requiring individuals or HUFs above a specified income threshold, and resident individuals or HUFs with foreign assets or signing authority who must use ITR-2/ITR-3/ITR-4, to furnish returns in the prescribed electronic manner; Appendix II ITR forms are substituted accordingly.
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