TMI BlogIncome-tax ( 7th Amendment ) Rules, 2006X X X X Extracts X X X X X X X X Extracts X X X X ..... end the Income-tax Rules, 1962, namely:- 1. (1) These rules may be called the Income-tax ( 7 th 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of a person who (i) is required to furnish the return of income and also the return of fringe benefits but has filed 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 i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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