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Indian Income Tax Rules, 1962   Part III   Assessment Procedure   Rule No. Particulars 12   Return of income and return of fringe benefits 12A   Preparation of return by authorised representative 12B   Statement under sub-section (3A) of section 115R 12C   Statement under sub-section (2) of section 115U 14   Form of verification under section 142 14A   Form of audit report under section 142(2A) 14B   Guidelines for the purpose of determining expenses for audit 15   Notice of demand for regular assessment, etc. BACK