07 June 2013
This form was to be attached and filed along with the return of income. Now, as per rule 12(2) of the Income tax Rules ,1962 read along with CBDT Circular 6/2008 dated 17/07/2008, return has to be filed annexure -less, meaning thereby no attachments , which includes form 10BA, are allowed. Therefore, this form along with documents evidencing rent payment may be preserved, since they may be demanded by the income tax officer if the assessment is taken up for scrutiny.