Internet return filing scheme requires digitally signed electronic returns for eligible salaried taxpayers assessed in specified cities.

The scheme defines an "eligible person" as an individual with a Permanent Account Number whose only income is salary and who is assessed in specified cities, requires that an "Internet return" be the electronically transmitted return with enclosures under a digital signature issued by an authorised certifying authority, and designates an e-Return Administrator (not below the rank of Commissioner of Income-tax) to administer the scheme; undefined terms are to be read as in the Income-tax Act, 1961.

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