Electronic filing of income-tax returns enabled with digital signatures and designated administrators to streamline submission. The scheme governs electronic submission of income-tax returns, defining e-Return as electronically transmitted return data supported by a verified paper return and recognising digital signature from authorised Certifying Authorities. It specifies an eligible person by permanent account number and listed cities, preserves Act-defined terms, and establishes administrative roles: an e-Return Administrator, authorised e-Return Intermediaries, a Registrar, and a Monitoring Committee appointed by the Board.
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 enabled with digital signatures and designated administrators to streamline submission.
The scheme governs electronic submission of income-tax returns, defining e-Return as electronically transmitted return data supported by a verified paper return and recognising digital signature from authorised Certifying Authorities. It specifies an eligible person by permanent account number and listed cities, preserves Act-defined terms, and establishes administrative roles: an e-Return Administrator, authorised e-Return Intermediaries, a Registrar, and a Monitoring Committee appointed by the Board.
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