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of <h1>Income-tax (7th Amendment) Rules, 2006: Key Updates to Rule 12 and New Return Forms No. 1, 2, 3, 3B</h1> The Income-tax (7th Amendment) Rules, 2006, effective from their publication date, amend the Income-tax Rules, 1962. Key changes include updating Rule 12 to address the return of income and fringe benefits. The amendment specifies the forms required for filing returns, including new Forms No. 1, 2, 3, and 3B. It also outlines the requirements for individuals who need to file returns for both income and fringe benefits, or only fringe benefits. Additionally, the amendment specifies that returns submitted in specified forms should not be accompanied by certain documents, such as tax computation statements or proof of tax deductions.
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