Electronic filing acknowledgment: server-generated acknowledgments and ITR-V procedure determine filing date and submission obligations. Electronic returns filed with a digital signature receive a server-generated printable acknowledgment showing transmission number and date; returns filed without a digital signature generate Form ITR-V which must be downloaded, printed, signed, and forwarded to the designated Centre within the prescribed period. The transmission date is the filing date if ITR-V is received as prescribed; rejected or late defective ITR-Vs render the return never furnished, requiring re-filing. The Commissioner may specify submission details, condone delay, or require fresh ITR-Vs for technical reasons.
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Provisions expressly mentioned in the judgment/order text.
Electronic filing acknowledgment: server-generated acknowledgments and ITR-V procedure determine filing date and submission obligations.
Electronic returns filed with a digital signature receive a server-generated printable acknowledgment showing transmission number and date; returns filed without a digital signature generate Form ITR-V which must be downloaded, printed, signed, and forwarded to the designated Centre within the prescribed period. The transmission date is the filing date if ITR-V is received as prescribed; rejected or late defective ITR-Vs render the return never furnished, requiring re-filing. The Commissioner may specify submission details, condone delay, or require fresh ITR-Vs for technical reasons.
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