Option to file Form 2F enables certain resident individuals and HUFs a simplified return without tax computation or proof. A new proviso permits a resident individual or Hindu undivided family to elect to file a simplified return in Form 2F where the total income excludes business or professional income, capital gains, and agricultural income; no relief under section 89 for arrears or advance salary is claimed; and the assessee does not own more than one house property. Returns in Form 2F need not be accompanied by a tax computation statement or proof of tax deducted at source, advance tax, or self-assessment tax.
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.
Option to file Form 2F enables certain resident individuals and HUFs a simplified return without tax computation or proof.
A new proviso permits a resident individual or Hindu undivided family to elect to file a simplified return in Form 2F where the total income excludes business or professional income, capital gains, and agricultural income; no relief under section 89 for arrears or advance salary is claimed; and the assessee does not own more than one house property. Returns in Form 2F need not be accompanied by a tax computation statement or proof of tax deducted at source, advance tax, or self-assessment tax.
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