The extended due date to file income tax returns for the assessment year 2021-22 is less than three weeks away, on December 31. Every year, there are certain changes in rules or in the forms issued for filing income tax returns (ITR), which the taxpayer should know about. Suresh Surana, founder, RSM India says, "The ITR comprises details of various income earned, expenses claimed against the incomes and various disclosures required under the Income Tax Act. Therefore, it becomes important to file the ITR with utmost care." Here are some of the changes you should know about when you file

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