Modes of filing of ITR: Amendments to Rule 12 of the Income Tax Rules 1962

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Full Text of the Document

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....ule 12 in sub-rule (3), detailing the conditions and manners for individuals and Hindu Undivided Families (HUFs) to furnish their income tax returns. Key points include: * Mandatory Electronic Filing: Individuals or HUFs whose accounts require auditing under section 44AB must file their returns electronically, either with a (A) digital signature or (B) through electronic verification. * Specia....