Electronic filing of returns permits eligible entities to transmit returns via intermediaries and verify by ITR-V to secure filing date. Electronic filing allows eligible persons, including companies and firms, to furnish income and fringe benefit returns via an e-Return Intermediary which digitises and transmits return data to a server designated by the e-Return Administrator. The eligible person must submit a duly verified Form ITR-V to the Assessing Officer within the prescribed period following issue of the provisional receipt for the electronic data; the provisional receipt date is deemed the date of filing, and where ITR-V is submitted later the submission date is deemed the filing date.
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 returns permits eligible entities to transmit returns via intermediaries and verify by ITR-V to secure filing date.
Electronic filing allows eligible persons, including companies and firms, to furnish income and fringe benefit returns via an e-Return Intermediary which digitises and transmits return data to a server designated by the e-Return Administrator. The eligible person must submit a duly verified Form ITR-V to the Assessing Officer within the prescribed period following issue of the provisional receipt for the electronic data; the provisional receipt date is deemed the date of filing, and where ITR-V is submitted later the submission date is deemed the filing date.
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