Jurisdiction of income-tax authorities: Principal Commissioners/Commissioners notified to receive electronic, EVC and digitally signed declarations. The notification designates the Principal Commissioner or Commissioner exercising territorial jurisdiction to receive declarations filed manually or electronically using an electronic verification code, and designates either that territorial Principal Commissioner/Commissioner or the Commissioner of the Centralised Processing Centre, Bengaluru, to receive declarations filed electronically with a digital signature, thereby allocating jurisdiction by mode of filing.
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.
Jurisdiction of income-tax authorities: Principal Commissioners/Commissioners notified to receive electronic, EVC and digitally signed declarations.
The notification designates the Principal Commissioner or Commissioner exercising territorial jurisdiction to receive declarations filed manually or electronically using an electronic verification code, and designates either that territorial Principal Commissioner/Commissioner or the Commissioner of the Centralised Processing Centre, Bengaluru, to receive declarations filed electronically with a digital signature, thereby allocating jurisdiction by mode of filing.
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