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    <description>The amendment substitutes rule 3 to require returns of net wealth in Form BA for years up to 2013-14 and in Form BB for 2014-15 onward; it mandates electronic filing with digital signature for 2014-15 onward except that individuals and HUFs not subject to audit under section 44AB may file paper returns for 2014-15, prohibits attaching computation, payment proofs or valuer reports to Form BB, and assigns the Director General (Systems) responsibility for secure procedures and archival standards for electronic returns.</description>
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