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.
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.
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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