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    <title>Forms, eligibility, verification etc. in respect of return of income</title>
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    <description>Prescribes the forms and verification requirements for returns of income for the tax year commencing on 1 April 2026, by linking the applicable return form to the assessee&#039;s status and sources of income. ITR-1 is limited to eligible resident individuals with specified salary, house property, other sources, or limited long-term capital gains income, subject to detailed disqualifications. ITR-2, ITR-4, ITR-3, ITR-5, ITR-6, and ITR-7 are assigned to the corresponding classes of persons, and the rule also sets out the permitted modes of furnishing and the documents not required to accompany the return.</description>
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