Income declaration requirement: file Form 1 electronically or in print; obtain acknowledgement, furnish payment proof, receive certificate.

Declarations under section 183 must be made in Form 1 and furnished electronically under digital signature, electronically via data transmission using an electronic verification code, or in print to the competent Principal Commissioner or Commissioner. The officer issues Form 2 acknowledgement within fifteen days of the month end in which the declaration is made; the declarant provides proof of payment of tax, surcharge and penalty in Form 3; and upon proof of full and final payment under section 187 the officer issues a Form 4 certificate within fifteen days. The systems authority sets data standards, security, archival and retrieval policies and defines the electronic verification code.

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