Electronic filing of income tax returns permits eligible taxpayers to submit returns online by the statutory due date. An eligible person may elect to furnish the return of income through an online filing scheme, applicable to the assessment year identified in the scheme and subsequent years, by submitting the return electronically on or before the statutory due date for filing; the scheme provides an optional digital method while preserving the underlying obligation to file returns within the prescribed timeframe.
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 permits eligible taxpayers to submit returns online by the statutory due date.
An eligible person may elect to furnish the return of income through an online filing scheme, applicable to the assessment year identified in the scheme and subsequent years, by submitting the return electronically on or before the statutory due date for filing; the scheme provides an optional digital method while preserving the underlying obligation to file returns within the prescribed timeframe.
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