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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>E-filing utility simplifies electronic income tax return submission and provides downloadable Java and Excel utilities.</h1> The e-filing utility is a free, downloadable Java and Excel software provided by the Income-tax Department to generate and electronically furnish income-tax returns; it includes user guidance and instructions and is available from the Department's official portal for taxpayers to prepare and transmit compliant e-returns.

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