| 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 |