Annual information return requirement mandates electronic filing of Form AIRF with specified annexures and administrative safeguards. Annual information return requirement mandates specified persons to file Form AIRF annually reporting transactions of defined nature and value, using Annexure AIRA-I for foreign remittances and Annexure AIRA-II for electricity consumption, with data fields and verification specified. Returns must be filed electronically to the designated data management authority by the due date following the relevant financial year, subject to Board extensions and appointment of an Annual Information Return-Administrator; interim submission on computer readable media is permitted until electronic formats and secure transmission protocols are finalised.
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Provisions expressly mentioned in the judgment/order text.
Annual information return requirement mandates electronic filing of Form AIRF with specified annexures and administrative safeguards.
Annual information return requirement mandates specified persons to file Form AIRF annually reporting transactions of defined nature and value, using Annexure AIRA-I for foreign remittances and Annexure AIRA-II for electricity consumption, with data fields and verification specified. Returns must be filed electronically to the designated data management authority by the due date following the relevant financial year, subject to Board extensions and appointment of an Annual Information Return-Administrator; interim submission on computer readable media is permitted until electronic formats and secure transmission protocols are finalised.
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