https://www.taxtmi.com/acts?id=3729 Rule 12 prescribes the return forms and modes of furnishing income-tax returns for different classes of assessees, including SAHAJ (ITR-1), ITR-2, ITR-3, SUGAM (ITR-4), ITR-5, ITR-6 and ITR-7. It classifies taxpayers by residential status, heads of income, presumptive business income, company status and other specified conditions, while excluding certain persons from simplified forms. The rule also provides for electronic filing, digital signature, electronic verification code, limited paper filing, electronic filing of audit reports, and system-based procedures for secure transmission and archival. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 19 May 2026 13:23:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3729 Rule 12 prescribes the return forms and modes of furnishing income-tax returns for different classes of assessees, including SAHAJ (ITR-1), ITR-2, ITR-3, SUGAM (ITR-4), ITR-5, ITR-6 and ITR-7. It classifies taxpayers by residential status, heads of income, presumptive business income, company status and other specified conditions, while excluding certain persons from simplified forms. The rule also provides for electronic filing, digital signature, electronic verification code, limited paper filing, electronic filing of audit reports, and system-based procedures for secure transmission and archival. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3729