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    <title>Income-tax (8th Amendment) Rules, 2015 - Amendment in Rule 12 and ITR Forms to be filed for the AY 2015-16</title>
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    <description>The Income tax (8th Amendment) Rules, 2015 amend Rule 12 to (i) fix an agricultural income threshold of Rs. 5,000 in the proviso clauses of sub rule (1); (ii) insert clause (ba) requiring certain individuals and HUFs whose total income excludes business/profession and capital gains to file in Form ITR 2A and verify as indicated; (iii) revise sub rule (4) to confine filing modes to those set out in column (iv) of the Table in sub rule (3), excluding paper form; and (iv) update Appendix II to add Form ITR 2A. The changes are deemed effective from 1 April 2015.</description>
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    <pubDate>Mon, 22 Jun 2015 00:00:00 +0530</pubDate>
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      <description>The Income tax (8th Amendment) Rules, 2015 amend Rule 12 to (i) fix an agricultural income threshold of Rs. 5,000 in the proviso clauses of sub rule (1); (ii) insert clause (ba) requiring certain individuals and HUFs whose total income excludes business/profession and capital gains to file in Form ITR 2A and verify as indicated; (iii) revise sub rule (4) to confine filing modes to those set out in column (iv) of the Table in sub rule (3), excluding paper form; and (iv) update Appendix II to add Form ITR 2A. The changes are deemed effective from 1 April 2015.</description>
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