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    <title>Amendment to Rule 12 and Forms SAHAJ (ITR-1), ITR-2, ITR-3, SUGAM (ITR-4S), ITR-4 AND ITR-V - substituted</title>
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    <description>The amendment to Rule 12 tightens eligibility for simplified return forms by excluding a resident (other than not ordinarily resident) who has foreign assets or signing authority abroad, or who has claimed relief under sections 90/90A or deduction under section 91, or who has exempt income above a specified threshold; it also mandates that reports of audit under sections 44AB, 92E or 115JB must be furnished electronically and requires certain taxpayers claiming foreign-tax relief to file returns in specified electronic manners.</description>
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      <description>The amendment to Rule 12 tightens eligibility for simplified return forms by excluding a resident (other than not ordinarily resident) who has foreign assets or signing authority abroad, or who has claimed relief under sections 90/90A or deduction under section 91, or who has exempt income above a specified threshold; it also mandates that reports of audit under sections 44AB, 92E or 115JB must be furnished electronically and requires certain taxpayers claiming foreign-tax relief to file returns in specified electronic manners.</description>
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