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    <title>Income-tax (third amendment) Rules, 2012 - amendment in rule 12 and substitution of forms sahaj (itr-1), ITR-2, ITR-3, SUGAM (itr-4s), ITR-4 and itr-v.</title>
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    <description>Amendment to rule 12 inserts provisos excluding from certain clauses a resident individual or HUF who has assets located outside India or signing authority in an overseas account, updates year references, and adds clauses requiring individuals or HUFs above a specified income threshold, and resident individuals or HUFs with foreign assets or signing authority who must use ITR-2/ITR-3/ITR-4, to furnish returns in the prescribed electronic manner; Appendix II ITR forms are substituted accordingly.</description>
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      <description>Amendment to rule 12 inserts provisos excluding from certain clauses a resident individual or HUF who has assets located outside India or signing authority in an overseas account, updates year references, and adds clauses requiring individuals or HUFs above a specified income threshold, and resident individuals or HUFs with foreign assets or signing authority who must use ITR-2/ITR-3/ITR-4, to furnish returns in the prescribed electronic manner; Appendix II ITR forms are substituted accordingly.</description>
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