Mandatory electronic filing required for companies and audit-liable firms; returns processed centrally and attachments not accepted. Electronic filing is mandatory for companies (except those exempt under charitable provisions) and for firms liable to audit; other taxpayers may choose the mode. Returns (except specified Form ITR-7) must not be accompanied by attachments or annexures; taxpayers must retain supporting documents and produce them on demand. Electronically filed returns under digital signature or filed by an intermediary using digital signature require no Form ITR-V; otherwise a bar-coded Form ITR-V must be mailed to the Centralised Processing Centre within thirty days. Pre-paid tax credit depends on UTN/CIN matching with departmental records.
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.
Mandatory electronic filing required for companies and audit-liable firms; returns processed centrally and attachments not accepted.
Electronic filing is mandatory for companies (except those exempt under charitable provisions) and for firms liable to audit; other taxpayers may choose the mode. Returns (except specified Form ITR-7) must not be accompanied by attachments or annexures; taxpayers must retain supporting documents and produce them on demand. Electronically filed returns under digital signature or filed by an intermediary using digital signature require no Form ITR-V; otherwise a bar-coded Form ITR-V must be mailed to the Centralised Processing Centre within thirty days. Pre-paid tax credit depends on UTN/CIN matching with departmental records.
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