Electronic filing requirements mandate minimum hardware, software and internet connectivity for furnishing income tax returns under the Scheme. Schedule B to the Electronic Furnishing of Return of Income Scheme, 2004 prescribes minimum technical requirements for electronic filing: specified processor and memory levels, UPS backup, display resolution and colour depth, optical or tape backup devices, and dedicated free disk space; supported operating systems and browser versions, mandatory antivirus, and acceptable internet connectivity types including dial up, ISDN and leased lines.
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 requirements mandate minimum hardware, software and internet connectivity for furnishing income tax returns under the Scheme.
Schedule B to the Electronic Furnishing of Return of Income Scheme, 2004 prescribes minimum technical requirements for electronic filing: specified processor and memory levels, UPS backup, display resolution and colour depth, optical or tape backup devices, and dedicated free disk space; supported operating systems and browser versions, mandatory antivirus, and acceptable internet connectivity types including dial up, ISDN and leased lines.
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