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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>Income tax return forms for AY2008 09: eight tailored ITRs; e filing mandatory for corporates and audit liable firms.</h1> Notification prescribes eight assessment year specific ITR forms, annexure less except one, mandates electronic filing for corporate taxpayers and those subject to tax audit with options for electronic transmission plus verification or digital signature, and structures forms and instructions to reflect statutory income heads, loss set off, Chapter VIA deductions, coded reporting of specified transactions, tax computation (including surcharge and education cess) and Tax Return Preparer provisions.

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