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

Union of India - Subsection

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

(c)[ in the case of a person being an individual not being an individual to whom clause (a) applies] [Clause (c) substituted by the Income-tax (Fourth Amendment) Rules, 2017, dated 30-3-2017, w.e.f. 1-4-2017.] of a Hindu undivided family where the total income does not include income [under the head] [Substituted for 'derived 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-2 and be verified in the manner indicated therein;