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[Cites 0, Cited by 0] [Section 12(1)] [Section 12] [Entire Act]

Union of India - Subsection

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

(d)in the case of a person being an individual or a Hindu undivided family other than the individual or Hindu undivided family referred to in clause (a) or [***] [Word 'clause (b)' omitted by the Income-tax (Fourth Amendment) Rules, 2017, dated 30-3-2017, w.e.f. 1-4-2017.] clause (c) or clause (ca) and [having income under the head] [Substituted for 'deriving income from a proprietary' by the Income-tax (Second Amendment) Rules, 2018, w.r.e.f. 1-4-2018.] business or profession, be in [Form No.ITR-3] [Substituted for 'Form No.ITR-4' 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;