Income-tax ( 7th Amendment ) Rules, 2006

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..... , 1962, namely:- 1. (1) These rules may be called the Income-tax ( 7th Amendment ) Rules, 2006. (2) They shall come into force from the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962, - (a) in rule 12, - (i) for the heading Return of income., the heading Return of income and return of fringe benefits. shall be substituted; (ii) in sub-rule (1), - (A .....

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..... the return of income in Form No. 1 or Form No. 2 or Form No. 2D or Form No. 3A for the assessment year 2006-07 before the publication of these rules or opts to furnish the return of income in Form No. 2D; or (ii) is not required to furnish the return of income but is required to furnish the return of fringe benefits, the return of fringe benefits shall be in Form No. 3B and be verified in the ma .....

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