No e-filing for Representative of Non-Residents & Private Discretionary Trusts !

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A press release issued by CBDT relaxes compulsory e-filing of return of income for Assessment Year 2012-13 – for representative assessees of non-Residents and in the Case of Private Discretionary Trusts. The said press release is as under : Rule 12 of the Income-tax Rules, 1962 mandates that an individual or Hindu undivided family, if…