Direct Tax Vivad Se Vishwas: Forms must be filed electronically with digital signature or electronic verification code. Rule 6 requires that Form-1, Form-2 and Form-4 under the Direct Tax Vivad Se Vishwas Rules, 2020 be furnished electronically: where a return of income must be furnished under digital signature, the forms must be submitted under digital signature; otherwise the forms must be furnished through an electronic verification code, which is defined as in rule 12 of the Income-tax Rules, 1962.
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.
Direct Tax Vivad Se Vishwas: Forms must be filed electronically with digital signature or electronic verification code.
Rule 6 requires that Form-1, Form-2 and Form-4 under the Direct Tax Vivad Se Vishwas Rules, 2020 be furnished electronically: where a return of income must be furnished under digital signature, the forms must be submitted under digital signature; otherwise the forms must be furnished through an electronic verification code, which is defined as in rule 12 of the Income-tax Rules, 1962.
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