Laws-879

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