Declaration of income must be filed electronically or in print, allowing revision and triggering a certificate issuance promptly.

Declaration of income in cash or by deposit must be made in Form-1 and furnished to the notified tax authority either electronically with a digital signature, electronically via an electronic verification code, or in print. Errors or omissions may be corrected by filing a revised declaration by the notified filing date, and the tax authority must issue a certificate within thirty days from the end of the month in which a valid declaration was furnished. The systems directorate shall specify procedures, formats, standards and security, archival and retrieval policies for electronic submission.

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