Electronic filing of income tax returns via authorised intermediaries establishes provisional filing date upon timely submission of verification form. The scheme enables eligible persons to furnish returns electronically via authorised e-Return Intermediaries who digitise and transmit validated return data to a designated server; issuance of a provisional Form ITR-V by the system establishes the filing date if the verified Form ITR-V reaches the Assessing Officer within fifteen days. Qualifications, appointment, security, archival, confidentiality and retention obligations for intermediaries are prescribed, and the e-Return Administrator is tasked with specifying technical procedures, standards and administering compliance.
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Electronic filing of income tax returns via authorised intermediaries establishes provisional filing date upon timely submission of verification form.
The scheme enables eligible persons to furnish returns electronically via authorised e-Return Intermediaries who digitise and transmit validated return data to a designated server; issuance of a provisional Form ITR-V by the system establishes the filing date if the verified Form ITR-V reaches the Assessing Officer within fifteen days. Qualifications, appointment, security, archival, confidentiality and retention obligations for intermediaries are prescribed, and the e-Return Administrator is tasked with specifying technical procedures, standards and administering compliance.
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