Online return filing scheme allows salaried PAN holders without business income to file tax returns electronically in specified cities. The Furnishing of Return of Income on Internet Scheme, 2004, notified under the authority of sub section (1B) of section 139, comes into force on Gazette publication and applies to individuals with a Permanent Account Number whose income is solely under the head Salaries, who have no income from business or profession, and who are assessed or assessable to tax in cities specified in Schedule A of the 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.
Online return filing scheme allows salaried PAN holders without business income to file tax returns electronically in specified cities.
The Furnishing of Return of Income on Internet Scheme, 2004, notified under the authority of sub section (1B) of section 139, comes into force on Gazette publication and applies to individuals with a Permanent Account Number whose income is solely under the head Salaries, who have no income from business or profession, and who are assessed or assessable to tax in cities specified in Schedule A of the scheme.
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