Bulk filing by employers enables consolidated submission of salaried employees' returns with specified electronic and verification requirements. Eligible employers may prepare and furnish a Bulk return using authorised BRPS on prescribed computer readable media for consenting salaried employees assessed in specified cities; they must obtain employee consent, verify PANs and TDS, transcribe and verify data accurately, generate separate serially labelled media and control charts per city, obtain acknowledgements, retain backups until acknowledgement, re-submit corrupted data if required, and distribute acknowledgements, intimations, demand notices and refunds per the Scheme, with late furnishing treated as filed on the late date.
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Provisions expressly mentioned in the judgment/order text.
Bulk filing by employers enables consolidated submission of salaried employees' returns with specified electronic and verification requirements.
Eligible employers may prepare and furnish a Bulk return using authorised BRPS on prescribed computer readable media for consenting salaried employees assessed in specified cities; they must obtain employee consent, verify PANs and TDS, transcribe and verify data accurately, generate separate serially labelled media and control charts per city, obtain acknowledgements, retain backups until acknowledgement, re-submit corrupted data if required, and distribute acknowledgements, intimations, demand notices and refunds per the Scheme, with late furnishing treated as filed on the late date.
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