Deemed application option filing requires electronic submission in Form No. 108 by the return due date. A registered non-profit organisation exercising the option under section 341(7) for deemed application under section 341(5) must do so for the relevant tax year in Form No. 108 on or before the due date for furnishing the return of income. The option must be filed electronically, either under digital signature or electronic verification code.
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.
Deemed application option filing requires electronic submission in Form No. 108 by the return due date.
A registered non-profit organisation exercising the option under section 341(7) for deemed application under section 341(5) must do so for the relevant tax year in Form No. 108 on or before the due date for furnishing the return of income. The option must be filed electronically, either under digital signature or electronic verification code.
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