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    <title>sub-paragraph (3) of paragraph 1</title>
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    <description>Schedule A to the Electronic Furnishing of Return of Income Scheme, 2004 (per sub paragraph (3) of paragraph 1) lists the cities designated for operation of the Scheme, thereby defining the territorial locations where electronic submission of returns under the Scheme is to be available and applied.</description>
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      <description>Schedule A to the Electronic Furnishing of Return of Income Scheme, 2004 (per sub paragraph (3) of paragraph 1) lists the cities designated for operation of the Scheme, thereby defining the territorial locations where electronic submission of returns under the Scheme is to be available and applied.</description>
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