Electronic furnishing of income-tax returns allows salaried taxpayers to submit returns via authorised intermediaries with provisional receipt treated as filing date. The scheme permits salaried individuals without business income, assessed at specified cities, to furnish returns electronically via authorised e-Return Intermediaries who digitise verified paper returns, transmit electronic data to a designated server, and file the paper return with the Assessing Officer within fifteen days; the provisional receipt date is deemed the filing date if the paper return is filed within that period, with specified procedures for verification failures and unsuccessful transmissions.
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 furnishing of income-tax returns allows salaried taxpayers to submit returns via authorised intermediaries with provisional receipt treated as filing date.
The scheme permits salaried individuals without business income, assessed at specified cities, to furnish returns electronically via authorised e-Return Intermediaries who digitise verified paper returns, transmit electronic data to a designated server, and file the paper return with the Assessing Officer within fifteen days; the provisional receipt date is deemed the filing date if the paper return is filed within that period, with specified procedures for verification failures and unsuccessful transmissions.
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