Document submission to Commissioner now includes notified electronic transmission and authorised receipt with date stamping for validation. Documents may be submitted to the Commissioner by delivery at the Commissioner's office, at any place notified by the Commissioner, or by other means notified by the Commissioner, including electronic transmission; the Commissioner may require specified persons to issue and furnish particular forms electronically, and a document delivered at a notified place is treated as submitted once stamped with the date of receipt by the Commissioner or an authorised receiver.
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.
Document submission to Commissioner now includes notified electronic transmission and authorised receipt with date stamping for validation.
Documents may be submitted to the Commissioner by delivery at the Commissioner's office, at any place notified by the Commissioner, or by other means notified by the Commissioner, including electronic transmission; the Commissioner may require specified persons to issue and furnish particular forms electronically, and a document delivered at a notified place is treated as submitted once stamped with the date of receipt by the Commissioner or an authorised receiver.
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