Option to file Form 2E allows resident individuals and HUFs without business, capital gains or agricultural income to file returns. The amendment permits a resident individual or Hindu undivided family whose total income excludes income under Profits and gains of business or profession, Capital gains or agricultural income to opt to file the return in Form No. 2E (Naya Saral), effected by inserting a proviso in rule 12(1)(b) and adding Form No. 2E to Appendix II of the Income-tax Rules, 1962.
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 2E allows resident individuals and HUFs without business, capital gains or agricultural income to file returns.
The amendment permits a resident individual or Hindu undivided family whose total income excludes income under Profits and gains of business or profession, Capital gains or agricultural income to opt to file the return in Form No. 2E (Naya Saral), effected by inserting a proviso in rule 12(1)(b) and adding Form No. 2E to Appendix II of the Income-tax Rules, 1962.
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