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    <title>Filing of returns on internet</title>
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    <description>An eligible person may elect to furnish the return of income through an online filing scheme, applicable to the assessment year identified in the scheme and subsequent years, by submitting the return electronically on or before the statutory due date for filing; the scheme provides an optional digital method while preserving the underlying obligation to file returns within the prescribed timeframe.</description>
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      <description>An eligible person may elect to furnish the return of income through an online filing scheme, applicable to the assessment year identified in the scheme and subsequent years, by submitting the return electronically on or before the statutory due date for filing; the scheme provides an optional digital method while preserving the underlying obligation to file returns within the prescribed timeframe.</description>
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