Recordkeeping requirement: taxpayers must retain downloadable copies of electronically filed refund applications for the prescribed retention period. The refund application form should include a print option and a download facility so taxpayers can store and preserve the electronically filed application for the prescribed retention period to ensure record keeping and compliance.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Recordkeeping requirement: taxpayers must retain downloadable copies of electronically filed refund applications for the prescribed retention period.
The refund application form should include a print option and a download facility so taxpayers can store and preserve the electronically filed application for the prescribed retention period to ensure record keeping and compliance.
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