Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM)
Chapter XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
Electronic filing requirement: rules may prescribe who must file electronically, how, and which documents are produced on demand. The provision empowers the Board to require filing income-tax returns in electronic form by prescribing classes of persons obliged to file electronically, the form and manner of electronic submission, which supporting documents may be withheld from the electronic return but produced to the Assessing Officer on demand, and the computer resource or electronic record to which such returns may be transmitted.
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.
Electronic filing requirement: rules may prescribe who must file electronically, how, and which documents are produced on demand.
The provision empowers the Board to require filing income-tax returns in electronic form by prescribing classes of persons obliged to file electronically, the form and manner of electronic submission, which supporting documents may be withheld from the electronic return but produced to the Assessing Officer on demand, and the computer resource or electronic record to which such returns may be transmitted.
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