Electronic filing of income tax returns requires registration, digital signature, validation checks and online acknowledgement as filing date. Internet filing requires registration and authentication, preparation of the return in specified electronic format, attachment of TDS certificates, and signing with a digital signature. Automated validation checks verify PAN quoting, signature validity, accurate TDS income declaration, and correct TDS credit claims; failed checks generate error messages for correction and resubmission. Successful validation produces an online acknowledgement with filing details, and the acknowledgement generation date is deemed the date of filing.
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Provisions expressly mentioned in the judgment/order text.
Electronic filing of income tax returns requires registration, digital signature, validation checks and online acknowledgement as filing date.
Internet filing requires registration and authentication, preparation of the return in specified electronic format, attachment of TDS certificates, and signing with a digital signature. Automated validation checks verify PAN quoting, signature validity, accurate TDS income declaration, and correct TDS credit claims; failed checks generate error messages for correction and resubmission. Successful validation produces an online acknowledgement with filing details, and the acknowledgement generation date is deemed the date of filing.
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