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    <description>A firm required to furnish return in Form ITR 5, and an individual or HUF required to furnish return in Form ITR 4 and to whom tax audit provisions apply, shall furnish returns for assessment year 2011 12 and subsequent years in the manner specified in clause (ii), pursuant to the substituted proviso to rule 12(3) of the Income tax Rules, 1962.</description>
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      <description>A firm required to furnish return in Form ITR 5, and an individual or HUF required to furnish return in Form ITR 4 and to whom tax audit provisions apply, shall furnish returns for assessment year 2011 12 and subsequent years in the manner specified in clause (ii), pursuant to the substituted proviso to rule 12(3) of the Income tax Rules, 1962.</description>
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