Attachment-less income-tax returns: no documents required with filing, but mandated audit reports must be submitted electronically.

Attachment-less income-tax returns require no supporting documents to be attached at filing; taxpayers must retain proofs like investment documents and TDS certificates and produce them when demanded by tax authorities. However, taxpayers who are subject to statutory audit or reporting obligations must furnish the relevant audit reports or prescribed notices electronically on or before the date of filing the return.

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