Electronic return eligibility: scheme defines who must e-file and the authentication and administrative roles required. The Electronic Furnishing of Return of Income Scheme, 2007 defines key terms for the electronic filing framework: eligible person (PAN-holder required to file specified ITR forms, including certain firms/companies obliged to transmit electronically), e-Return (electronically transmitted return supported by verified Form ITR-V), and digital signature (certificate from an authorised Certifying Authority). It also designates administrative roles-e-Return Administrator, e-Return Intermediary, and Registrar-and preserves meanings from the Income Tax Act and the Income-tax Rules, 1962.
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 return eligibility: scheme defines who must e-file and the authentication and administrative roles required.
The Electronic Furnishing of Return of Income Scheme, 2007 defines key terms for the electronic filing framework: eligible person (PAN-holder required to file specified ITR forms, including certain firms/companies obliged to transmit electronically), e-Return (electronically transmitted return supported by verified Form ITR-V), and digital signature (certificate from an authorised Certifying Authority). It also designates administrative roles-e-Return Administrator, e-Return Intermediary, and Registrar-and preserves meanings from the Income Tax Act and the Income-tax Rules, 1962.
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