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CIRCULAR NO. 3/2007-Income Tax Vide Income-tax (4th Amendment) Rules, 2007 [S.O. No. 762(E) dated 14th May, 2007], the Central Board of Direct Taxes amended the Income-tax Rules, 1962 substituting rule 12 by a new rule 12 and notifying new return forms for assessment year 2007-08. Sub-rule (3) of the new rule 12, inter-alia, provides that a firm required to furnish the return of income/ fringe benefits in Form ITR-5 and to whom provisions of section 44AB are applicable, or a company required to furnish the return of
