Electronic filing of income tax returns via authorised intermediaries with specified technical, security and procedural conditions. Scheme enabling eligible taxpayers in specified cities to submit electronically transmitted returns through authorised e-Return intermediaries, subject to verification by a paper return filed with the Assessing Officer within fifteen days; establishes definitions, appointment and qualification criteria for intermediaries (including technical, security and digital signature requirements), application and due-diligence procedures, provisional receipt and error-correction workflows, archival and confidentiality obligations, priority processing and refund mechanisms, and governance by an e-Return Administrator and Monitoring Committee.
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 income tax returns via authorised intermediaries with specified technical, security and procedural conditions.
Scheme enabling eligible taxpayers in specified cities to submit electronically transmitted returns through authorised e-Return intermediaries, subject to verification by a paper return filed with the Assessing Officer within fifteen days; establishes definitions, appointment and qualification criteria for intermediaries (including technical, security and digital signature requirements), application and due-diligence procedures, provisional receipt and error-correction workflows, archival and confidentiality obligations, priority processing and refund mechanisms, and governance by an e-Return Administrator and Monitoring Committee.
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