https://www.taxtmi.com/acts?id=40814 Updated returns of income under rule 12AC must be filed in Form ITR-U by persons eligible under section 139(8A) for the relevant assessment years. Filing mode depends on the category of person: some entities must furnish the return electronically under digital signature, while others may use either digital signature or electronic verification code. The systems authorities are to specify the procedures, formats, standards and security policies for secure electronic filing. en-us Sat, 30 Apr 2022 11:20:36 +0530 Tue, 19 May 2026 15:04:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40814 Updated returns of income under rule 12AC must be filed in Form ITR-U by persons eligible under section 139(8A) for the relevant assessment years. Filing mode depends on the category of person: some entities must furnish the return electronically under digital signature, while others may use either digital signature or electronic verification code. The systems authorities are to specify the procedures, formats, standards and security policies for secure electronic filing. Act-Rules Income Tax Sat, 30 Apr 2022 11:20:36 +0530 https://www.taxtmi.com/acts?id=40814