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    <title>UNDERSTANDING OF ‘E-FILING’ OF TAX RETURNS</title>
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    <description>Electronic filing requires a one time registration with a PAN linked user id and password; corporate filers must match company name to PAN data and may use a digital signature. E payment via net banking is mandatory for corporate taxpayers and certain audited assesses, providing instant transfer, bank receipts with transaction IDs, and direct transmission of challan details to the tax department. A successful upload yields an acknowledgement number as the sole valid proof of electronic submission, with options to reprint acknowledgements and resubmit in case of transmission breakdowns.</description>
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