Section 12(1)(ca) in Income Tax Rules, 1962

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Union of India - Subsection

Section 12(1)(ca) in Income Tax Rules, 1962

(ca)in the case of a person being an individual or a Hindu undivided family or a firm, other than a limited liability partnership firm, deriving ["income under the head Profits or gains of business or profession" and such income is computed in accordance with special provisions referred to in section 44AD, section 44ADA and section 44AE of the Act for computation of such income, be in Form SUGAM (ITR-4)] [Substituted for 'business income and such income is computed in accordance with special provisions referred to in section 44AD and section 44AE of the Act for computation of business income, be in Form SUGAM (ITR-4S)' by the Income-tax (Fourth Amendment) Rules, 2017, dated 30-3-2017, w.e.f. 1-4-2017.] and be verified in the manner indicated therein:

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Union of India - Subsection

Section 12(1)(ca) in Income Tax Rules, 1962