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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Digital Filing Terms Defined: Key Definitions in Electronic Furnishing of Return of Income Scheme, 2004</h1> The Electronic Furnishing of Return of Income Scheme, 2004, provides definitions pertinent to its implementation. Key terms include 'Act,' referring to the Income-tax Act, 1961, and 'Board,' indicating the Central Board of Direct Taxes. A 'digital signature' is one issued by an authorized Certifying Authority. An 'eligible person' is someone with a permanent account number, assessed or assessable in specified cities. The 'e-Return' is the electronic data of a return, supported by a verified paper return. Roles defined include 'e-Return Administrator,' 'e-Return Intermediary,' 'Monitoring Committee,' and 'Registrar.' Undefined terms follow the meanings in the Income-tax Act.
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