E-filing requirement clarified: agents of non-residents exempted from mandatory electronic return filing due to software and representation constraints. The Board confirmed that mandatory electronic filing for the specified assessment year applies to firms and companies as per the revised return forms and e-filing rules, but, due to software limitations and multiple-agent representation scenarios, agents acting as representative assessee for non-residents are not required to electronically furnish the returns of non-residents for that assessment year.
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Provisions expressly mentioned in the judgment/order text.
E-filing requirement clarified: agents of non-residents exempted from mandatory electronic return filing due to software and representation constraints.
The Board confirmed that mandatory electronic filing for the specified assessment year applies to firms and companies as per the revised return forms and e-filing rules, but, due to software limitations and multiple-agent representation scenarios, agents acting as representative assessee for non-residents are not required to electronically furnish the returns of non-residents for that assessment year.
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