https://www.taxtmi.com/acts?id=49563 Returns filed on specified computer media are deemed returns and admissible as evidence without further proof, subject to scanning, authentication by the Assessing Officer and preservation measures; separately, the Assessing Officer may grant a certificate permitting tax collection at a lower rate on application where the buyer's income justifies it, and the Board may notify rules governing applications, conditions and related matters. en-us Sat, 22 Feb 2025 11:37:30 +0530 Sat, 22 Feb 2025 11:37:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49563 Returns filed on specified computer media are deemed returns and admissible as evidence without further proof, subject to scanning, authentication by the Assessing Officer and preservation measures; separately, the Assessing Officer may grant a certificate permitting tax collection at a lower rate on application where the buyer's income justifies it, and the Board may notify rules governing applications, conditions and related matters. Act-Rules F. Acts / Amendment Acts Sat, 22 Feb 2025 11:37:30 +0530 https://www.taxtmi.com/acts?id=49563