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    <description>Classification of income tax returns identifies eligible taxpayer categories and exclusions for each Form, highlights limited updates for reporting retirement benefits and the option between old and new tax regimes, allocates ITR-2 through ITR-7 by income source and entity type with specified exclusions for presumptive schemes, and sets filing modalities-electronic filing with digital signature, electronic verification methods or limited paper filing-while requiring electronic submission of specified audit and statutory reports and disclosure of the tax-return preparer and documentary confirmation for claimed deductions.</description>
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