Notification regarding amendments in Rule 12 of Income-tax rules

The Central Board of Direct Taxes makes further rules to amend the Income-tax Rules, 1962 declaring the insertion of the words “or Form No. ITR-7” after the words “Form No. ITR-6” insub-rule (2) of Rule 12, provided that where an assessee is required to furnish a report of audit specified under sub-clauses (iv), (v), (vi) or (via) of clause (23C) of section 10, section 10A, clause (b) of sub-section (1) of section 12A, section 44AB, section 80-IA, section 80-IB, section 80- IC, section 80-ID, section 80JJAA, section 80LA, section 92E or section 115JB of the Act, he shall furnish the same electronically.

To view the full notification, please follow the link

 

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