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    <description>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.</description>
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      <description>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.</description>
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