Electronic filing option allows eligible taxpayers to submit returns via intermediaries with electronic transmission and paper follow up.

The scheme permits an eligible person to furnish the return of income electronically via an e-Return intermediary who digitises and transmits the return data to a server designated by the e-Return Administrator on or before the due date; the intermediary must then submit the paper return to the Assessing Officer within a short prescribed period from issuance of the provisional receipt for the electronic data.

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