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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>Electronic filing of income-tax returns: portal available for taxpayers with step-by-step online guidance and supporting materials.</h1> The Income-tax Department provides an independent e-filing portal for submission of returns of income; taxpayers must access the portal at the official web address and follow the step-by-step online procedure for registration, preparation, uploading, and submission. Supporting materials such as manuals, ready reckoners, law and practice notes, reference guides, and quick commentaries are available to assist compliance.

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