| 
                        12 Return of income and return of fringe benefits
                      | 
	
		| 
                        12A Preparation of return by authorised representative
                      | 
	
		| 
                        12AA Prescribed person for the purposes of clause (c) and clause (cd) of section 140
                      | 
	
		| 
                        12AB Conditions for furnishing return of income by persons referred to in clause (b) of sub-section (1) of section 139
                      | 
	
		| 
                        12B Statement under sub-section (3A) of section 115R
                      | 
	
		| 
                        12BA Statement under sub-section (3) of section 115TA
                      | 
	
		| 
                        12C Statement under sub-section (2) of section 115U
                      | 
	
		| 
                        12CA Statement under sub-section (4) of section 115UA .
                      | 
	
		| 
                        12CB Statement under sub-section (7) of section 115UB
                      | 
	
		| 
                        12CC Statement under sub-section (4) of section 115TCA
                      | 
	
		| 
                        12D Prescribed authority under section 133D
                      | 
	
		| 
                        12E Prescribed authority under sub-section (2) of section 143
                      | 
	
		| 
                        12F Prescribed income- tax authority under second proviso clause(i) of sub-section (1) of sec 142
                      | 
	
		| 
                        13. Procedure to requisition services under sub-section (2) and to make a reference under sub-section (9D) of section 132
                      | 
	
		| 
                        14 Form of verification under section 142
                      | 
	
		| 
                        14A Form of audit report under section 142(2A)
                      | 
	
		| 
                        14AAA Manner of making permanent account number inoperative
                      | 
	
		| 
                        14B Guidelines for the purposes of determining expenses for audit  
                      | 
	
		| 
                        14C. Prescribed manner of authentication of an electronic record under electronic verification code under sub-clause (b) of clause (i) of sub-section (7) of section 144B
                      | 
	
		| 
                        15 Notice of demand for regular assessment, etc.
                      | 
	
		| 
                        12AC . Updated return of income
                      | 
	
		| 
                        12AD Return of income under section 170A
                      | 
	
		| 
                        13A. Valuation under sub-section (9D) of section 132
                      | 
	
		| 
                        12AE. Return of income under section 158BC
                      |