Permissible attachment size: single file 5MB; zipped attachments up to 50MB; optimize files if limits exceeded. A single attachment for faceless income-tax responses must not exceed 5 MB; multiple documents can be combined into a zipped folder with a total limit of 50 MB. If either a single file or zipped folder exceeds these limits, the document(s) should be optimized or compressed to meet the permitted sizes before upload.
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Provisions expressly mentioned in the judgment/order text.
Permissible attachment size: single file 5MB; zipped attachments up to 50MB; optimize files if limits exceeded.
A single attachment for faceless income-tax responses must not exceed 5 MB; multiple documents can be combined into a zipped folder with a total limit of 50 MB. If either a single file or zipped folder exceeds these limits, the document(s) should be optimized or compressed to meet the permitted sizes before upload.
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