Digital reporting requirement: electronic submission of Form No.61 summarising Form No.60 declarations now mandated with adjusted filing timing. Amendments require electronic furnishing of a statement in Form No.61 containing particulars of declarations in Form No.60, to be submitted by persons required to get accounts audited, within prescribed timelines based on when declarations are received. Due to implementation hardship, completion of all fields in Form No.60 is made mandatory for transactions entered on or after the operative date, and online reporting for the March quarter may be submitted together with the September quarter statement.
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Provisions expressly mentioned in the judgment/order text.
Digital reporting requirement: electronic submission of Form No.61 summarising Form No.60 declarations now mandated with adjusted filing timing.
Amendments require electronic furnishing of a statement in Form No.61 containing particulars of declarations in Form No.60, to be submitted by persons required to get accounts audited, within prescribed timelines based on when declarations are received. Due to implementation hardship, completion of all fields in Form No.60 is made mandatory for transactions entered on or after the operative date, and online reporting for the March quarter may be submitted together with the September quarter statement.
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