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    <title>Furnishing of Return of Income on Internet Scheme, 2004</title>
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    <description>Salaried individuals with PAN assessed in listed cities may opt to file original and revised returns electronically under section 139(1B). Filers must register on the designated website, use authorised return-preparation software, sign returns and enclosures with an authorised digital signature, provide bank details for refunds and attach digitally signed TDS certificates. Automated validation checks (PAN entry, digital signature validity, TDS declaration and credit) must pass before an online acknowledgement is issued; the acknowledgement generation date is deemed the filing date. Internet returns are to be processed on priority and refunds credited via ECS or sent directly.</description>
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    <pubDate>Thu, 30 Sep 2004 00:00:00 +0530</pubDate>
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