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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>Tax Audit filing compliance bolstered by e filing portal capacity and extensive taxpayer support improving on time submissions.</h1> More than 30.75 lakh audit reports, including about 29.5 lakh Tax Audit Reports, were filed on the Income Tax Department's e filing portal by the due date for AY 2023 24; the portal managed high traffic and provided a seamless filing experience while the Department supported compliance through extensive outreach, guidance materials, a helpdesk handling approximately 2.36 lakh queries, webinars and Online Response Management.

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