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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 returns speeds processing and permits filing anytime, improving tax filing efficiency and saving time and effort.</h1> E-filing the return of income can be performed from any location at any time, reduces administrative burden by saving time and effort through a simpler, faster submission process, and is generally processed more quickly than manually filed returns.

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