Electronic verification permitted alongside digital signature, and Form 26B updated for refunds linked to Form 26QB filings. The amendment inserts or verified through an electronic process into rule 31A(3A) to allow electronic verification in addition to digital signatures, and adds notes to Form No. 26B for refunds linked to deductions reported via Form No. 26QB permitting PAN in place of TAN, leaving the 'period' field blank, and requiring the Form No. 26QB acknowledgement number in the receipt number column.
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 verification permitted alongside digital signature, and Form 26B updated for refunds linked to Form 26QB filings.
The amendment inserts or verified through an electronic process into rule 31A(3A) to allow electronic verification in addition to digital signatures, and adds notes to Form No. 26B for refunds linked to deductions reported via Form No. 26QB permitting PAN in place of TAN, leaving the 'period' field blank, and requiring the Form No. 26QB acknowledgement number in the receipt number column.
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