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    <description>The Income-tax (Fourth Amendment) Rules, 2017 amend rule 12 to revise return-filing eligibility, expand exclusions from simplified returns to taxpayers with total income over fifty lakh rupees and specified categories of taxable income, reassign form requirements (notably directing certain individuals/HUFs to Form ITR-2, proprietors under presumptive schemes to Form SUGAM (ITR-4), and proprietors to Form ITR-3 where applicable), update permitted electronic and limited paper filing modes, and substitute and omit multiple entries in Appendix II concerning ITR form names and availability, effective from 1 April 2017.</description>
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