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1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


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<h1>Electronic form designation may be exclusive, alternative, or additional to physical form for statutory filings under government rules.</h1> The provision empowers the Central Government to prescribe by rules that an electronic form may be exclusive, or alternatively or additionally available alongside the physical form for purposes specified in the relevant registration provisions, permitting exclusivity, substitution, or coexistence of electronic and physical formats for statutory filings.