https://www.taxtmi.com/acts?id=41838 Rule 21AGA specifies the manner of exercising and withdrawing the option under section 115BAC(6) for eligible persons. The option is to be made in Form No. 10-IEA within the prescribed time where the person has income from business or profession, and in the return of income under section 139(1) where there is no such income. Withdrawal of the option is also to be made in Form No. 10-IEA, which must be furnished electronically under digital signature or electronic verification code. en-us Thu, 22 Jun 2023 15:54:50 +0530 Tue, 19 May 2026 17:59:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41838 Rule 21AGA specifies the manner of exercising and withdrawing the option under section 115BAC(6) for eligible persons. The option is to be made in Form No. 10-IEA within the prescribed time where the person has income from business or profession, and in the return of income under section 139(1) where there is no such income. Withdrawal of the option is also to be made in Form No. 10-IEA, which must be furnished electronically under digital signature or electronic verification code. Act-Rules Income Tax Thu, 22 Jun 2023 15:54:50 +0530 https://www.taxtmi.com/acts?id=41838