Electronic filing of income-tax returns mandated under a statutory scheme, applying to taxpayers in specified cities. The notification establishes the Electronic Furnishing of Return of Income Scheme, 2004 under section 139(1B), superseding the 2003 scheme and coming into force on publication; it applies to persons assessed or assessable in the cities listed in Schedule 'A' and prescribes electronic furnishing of income-tax returns while saving past acts or omissions under the earlier scheme.
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 of income-tax returns mandated under a statutory scheme, applying to taxpayers in specified cities.
The notification establishes the Electronic Furnishing of Return of Income Scheme, 2004 under section 139(1B), superseding the 2003 scheme and coming into force on publication; it applies to persons assessed or assessable in the cities listed in Schedule 'A' and prescribes electronic furnishing of income-tax returns while saving past acts or omissions under the earlier scheme.
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