Electronic return filing: eligible persons must appoint an e-Return intermediary to furnish returns under the scheme. Eligible persons must ensure their return of income or fringe benefits fall within the scheme and must approach and give consent to one e-Return Intermediary to act as their agent for furnishing the electronic return for the relevant assessment year.
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 filing: eligible persons must appoint an e-Return intermediary to furnish returns under the scheme.
Eligible persons must ensure their return of income or fringe benefits fall within the scheme and must approach and give consent to one e-Return Intermediary to act as their agent for furnishing the electronic return for the relevant assessment year.
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