Electronic filing requirement: companies must file income-tax returns electronically; limited paper filing follows a two-step procedure. New return forms reorganise return categories and require electronic filing options: digitally signed e-returns or a two-step electronic transmission followed by a paper return. Corporate taxpayers must e-file. New forms must be submitted without attachments; taxpayers must retain supporting documents, obtain the tax-audit report before the return due date to avoid penalties, and produce originals during assessment. TDS/TCS credit will be allowed on schedules as if certificates were filed. Filing date rules depend on digital signature or timely matching paper returns; e-returns are filed at the designated website and processed on priority.
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 requirement: companies must file income-tax returns electronically; limited paper filing follows a two-step procedure.
New return forms reorganise return categories and require electronic filing options: digitally signed e-returns or a two-step electronic transmission followed by a paper return. Corporate taxpayers must e-file. New forms must be submitted without attachments; taxpayers must retain supporting documents, obtain the tax-audit report before the return due date to avoid penalties, and produce originals during assessment. TDS/TCS credit will be allowed on schedules as if certificates were filed. Filing date rules depend on digital signature or timely matching paper returns; e-returns are filed at the designated website and processed on priority.
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