Electronic filing requirement for corporate returns excluded agents of nonresidents due to multiple-agent software constraints. Form No. 1 was notified as the mandatory electronic return format for companies, but because the e-filing software enforces a one-assessee-one-PAN-one-return model and cannot accommodate multiple agents or agents representing multiple nonresidents, agents acting as representative assessees of nonresidents are not required to electronically furnish nonresident returns in Form No. 1 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 filing requirement for corporate returns excluded agents of nonresidents due to multiple-agent software constraints.
Form No. 1 was notified as the mandatory electronic return format for companies, but because the e-filing software enforces a one-assessee-one-PAN-one-return model and cannot accommodate multiple agents or agents representing multiple nonresidents, agents acting as representative assessees of nonresidents are not required to electronically furnish nonresident returns in Form No. 1 for the relevant assessment year.
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