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    <title>Income-tax (8th Amendment) Rules, 2000</title>
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    <description>The Central Board substitutes Appendix II Form No. 2D with a new Form No. 2D (SARAL) for non-corporate assesses, effective on Gazette publication. The form collects identification, residence and assessment year details, bank account and credit card information for refunds, and schedules income by head (salary, house property, business/profession, capital gains, other sources). It prescribes computation entries for gross total income, Chapter VI-A deductions, taxable income, tax calculation (normal and special rates), rebates, surcharge, TDS, advance tax, interest, self-assessment tax, balance payable/refundable, and a verification declaration.</description>
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