Income Tax Rules, 2002

CHAPTER-VIII

RETURNS, EMPLOYER’S CERTIFICATE, WEALTH STATEMENT AND STATEMENT TO BE FILED BY CERTAIN PERSONS

From: 2023-11-01 - To: 0000-00-00 1[34. Return of income.- (1) This rule shall apply to provide for the furnishing of returns of income. 2[(2) A return of income as required to be furnished under section 114 shall be in the form as specified in Annexure-XIII of Part VI of the Second Schedule 3[: Provided that where return has been furnished prior to coming into force of Notification No. S.R.O.1891(I)/2022, dated the 13th day of October, 2022, the form specified in the said Notification shall be furnished separately by the 31st December, 2022.] (3) A return of income shall be verified in the manner specified in the form. (4) A return of income shall be accompanied by the following, namely:- (a) applicable documents; (b) statements; (c) certificates; 4[ ] (d) annexes; 5[and (e) in case of companies, the return of income shall be accompanied by…