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    <title>Amendment in the provisions for filing of return of income.</title>
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    <description>Amendment requires mandatory electronic filing for individuals and HUFs above the prescribed income threshold and makes resident individuals or resident HUFs with foreign assets or signing authority in foreign accounts ineligible to use the simplified ITR 1 (Sahaj) and ITR 4S (Sugam) forms, including where business income is computed under presumptive provisions.</description>
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