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.

---

---

---