Assisted filing for non IT taxpayers preserves taxpayer legal responsibility while enabling TRPs and Facilitation Centres to upload returns. Assisted compliance permits a Tax Return Preparer to prepare registration applications and returns based on information provided by the taxable person while preserving the taxable person's legal responsibility for correctness. A Facilitation Centre is authorised to digitise and upload forms and documents, use its portal credentials to submit filings, provide a printed acknowledgement signed by the FC to the taxable person, and scan and upload the Authorized Signatory's signed summary sheet.
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.
Assisted filing for non IT taxpayers preserves taxpayer legal responsibility while enabling TRPs and Facilitation Centres to upload returns.
Assisted compliance permits a Tax Return Preparer to prepare registration applications and returns based on information provided by the taxable person while preserving the taxable person's legal responsibility for correctness. A Facilitation Centre is authorised to digitise and upload forms and documents, use its portal credentials to submit filings, provide a printed acknowledgement signed by the FC to the taxable person, and scan and upload the Authorized Signatory's signed summary sheet.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.