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of <h1>No Attachments Needed for ITR Returns, But Keep Documents Handy for Future Audits; E-Filing Audit Reports Required.</h1> ITR return forms do not require any attachments, such as proof of investment or TDS certificates, whether filed manually or electronically. Taxpayers should retain these documents for potential future requests by tax authorities during assessments or inquiries. However, taxpayers obligated to submit an audit report under specific sections, such as 10(23C), 44AB, or 92E, must furnish it electronically by the filing deadline.
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