Registered Account definition requires an assessee to use an electronic filing account on the designated portal for tax interactions. Registered Account denotes the assessee's electronic filing account created by the assessee on the designated portal; the term applies unless context indicates otherwise and identifies the portal-registered account as the operative means for electronic filing and related tax interactions.
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.
Registered Account definition requires an assessee to use an electronic filing account on the designated portal for tax interactions.
Registered Account denotes the assessee's electronic filing account created by the assessee on the designated portal; the term applies unless context indicates otherwise and identifies the portal-registered account as the operative means for electronic filing and related tax interactions.
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