Electronic filing option permits taxpayers to submit returns under a Board-notified scheme, deemed equivalent to primary filing. Any person required to furnish a return under the primary filing provision may, at their option and on or before the due date, submit a return under a Board-notified scheme specifying conditions, form and media requirements (including electronic media) and manner; a return furnished under that scheme is deemed to be a return furnished under the primary filing provision and other provisions of the Act apply accordingly.
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 option permits taxpayers to submit returns under a Board-notified scheme, deemed equivalent to primary filing.
Any person required to furnish a return under the primary filing provision may, at their option and on or before the due date, submit a return under a Board-notified scheme specifying conditions, form and media requirements (including electronic media) and manner; a return furnished under that scheme is deemed to be a return furnished under the primary filing provision and other provisions of the Act apply accordingly.
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