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    <description>The court allowed the petitioner to file a paper return for the assessment year 2019-20 before 31st July 2020, with further consideration at the admission stage of the writ petition challenging the vires of Rule 12 of the Income-tax Rules, 1962 mandating electronic filing of income tax returns. The court issued a rule on admission and directed the matter to be heard after eight weeks, with the Additional Solicitor General of India to be notified.</description>
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