ASSESSMENT PROCEDURE
12. Return of income.
[(1) The return of income required to be furnished under sub-section (1), [or proviso to sub-section (1)], or sub-section (2), or sub-section (3), or sub-section (4A), [or sub-section (4B)] [or sub-section (4C)] of section 139 [or clause (i) of sub-section (1) of section 142] shall,—
(a) in the case of a company [not being a company to which clause (c) applies], be in Form No. 1 and be verified in the manner indicated therein;
(b) in the case of a person [not being a company to which clause (a) applies, and not being a person to whom clause (c) applies]—
(i) where the total income includes any income chargeable to income-tax under the head “Profits and gains of business or profession”, be in Form No. 2 and be verified in the manner indicated therein;
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(ii) [***]
[(iii) where the total income does not include any income chargeable to income-tax under the head “Profits and gains of business or profession” be in Form No. 3 and be verified in the manner indicated therein :]
[Provided that the assessee to whom clause (b) applies shall also have the option of filing the return in Form No. 2D : Saral:]
[Provided further that in the case of an individual or a Hindu undivided family, resident in India, where the total income does not include income chargeable to income-tax under the head “Profits and gains of business or profession” or “Capital gains” or agricultural income, the assessee shall also have the option of filing the return in Form No. 2E : Naya Saral :]
[Provided also that in the case of an individual, resident in India, where—
(a) his total income includes income chargeable to income-tax under the head “Salaries”;
(b) the income from salaries before allowing deductions under section 16 of the Income-tax Act, 1961 does not exceed rupees one lakh fifty thousand;
(c) his total income does not include income chargeable to income-tax under the head “Profits and gains of business or profession” or “Capital gains” or agricultural income; and
(d) he is not in receipt of any other income from which tax has been deducted at source by any person other than the employer;
the assessee shall also have the option of filing return in Form No. 16AA;]
(c) in the case of a person [including a company whether or not registered under section 25 of the Companies Act, 1956 (1 of 1956)], in receipt of income derived from property held under trust or other legal obligation wholly for charitable or religious purposes, or in part only for such purposes, who claims exemption under section 11, be in Form No. 3A and be verified in the manner indicated therein;]
[(d) in the case of a person required to file a return under proviso to sub-section (1) of section 139, be in Form No. 2C and verified in the manner prescribed therein;]
[(e) in the case of a person required to file a return under sub-section (4C) of section 139, be in Form No. 3A and be verified in the manner indicated therein.]
[(1A) The return setting forth the total income including the undisclosed income for the block period required to be furnished under clause (a) of section 158BC shall be in Form No. 2B and be verified in the manner indicated therein.]
(2) Notwithstanding anything contained in sub-rule (1),—
(a) where a return of income relates to the assessment year commencing on the 1st day of April, 1961, or any earlier assessment year, it shall be furnished in the appropriate form prescribed in rule 19 of the Indian Income-tax Rules, 1922, and shall be verified in the manner indicated therein;
(b) where a return of income relates to the assessment year commencing on the 1st day of April, 1962, or the 1st day of April, 1963, or the 1st day of April, 1964, it shall be furnished in the appropriate form in force immediately before the 1st day of April, 1967, and shall be verified in the manner indicated therein.]