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            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.

            <h1>Permissible attachment size: single file 5MB; zipped attachments up to 50MB; optimize files if limits exceeded.</h1> 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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