Electronic filing of audit reports required; affected taxpayers must submit returns electronically in prescribed manner. Rule 12 is amended to add an additional prescribed ITR form and to require that assessees obligated to furnish certain audit reports under specified tax provisions must submit those audit reports electronically. Taxpayers claiming cross-border relief or related deductions must file returns in the manner specified in the rules, and any person required to furnish the specified audit report electronically must also file their return in the applicable ITR form by the prescribed electronic or specified methods. Appendix-II is updated to substitute the listed ITR forms.
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.
Electronic filing of audit reports required; affected taxpayers must submit returns electronically in prescribed manner.
Rule 12 is amended to add an additional prescribed ITR form and to require that assessees obligated to furnish certain audit reports under specified tax provisions must submit those audit reports electronically. Taxpayers claiming cross-border relief or related deductions must file returns in the manner specified in the rules, and any person required to furnish the specified audit report electronically must also file their return in the applicable ITR form by the prescribed electronic or specified methods. Appendix-II is updated to substitute the listed ITR forms.
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