Furnishing of Return of Income on Internet Scheme, 2004

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....into force on the date of its publication in the Official Gazette.      (3) It applies to an individual who has been allotted Permanent Account Number and who has income under the head "Salaries" but does not have any income under the head 'Profits and gains of business or profession", who is assessed or assessable to tax in any of the cities specified in Schedule 'A' of this scheme; 2. Definitions In this scheme, unless the context otherwise requires -          (a) "Act" means the Income Tax Act, 1961 (43 of 1961);        (b) "Board" means the Central Board of Direct Taxes constituted under the Central Board of Revenues A....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ar, on or before the due date for filing such return of income. 4. Revised Return of Income An eligible person may furnish under this scheme a revised return of income for any assessment year under sub-section (5) of section 139 of the Act if he has furnished a return of income for that assessment year under this scheme. 5. Procedure for filing return on internet (1) The eligible person shall register himself on the website as designated by the e-Return Administrator for this purpose. On registration, the eligible person shall be allotted a user identification number and a password. (2) The eligible person shall, using his user identification number and password, logon to the designated website and prepare his return of incom....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....credit for tax deduction at source (TDS) has been correctly claimed in the return. (6) In case any validation checks fail, an appropriate error message will be generated and sent to the eligible person. The eligible person shall correct the data on the basis of the error message and resubmit the return of income as above. (7) On successful validation an on-line acknowledgement would be generated giving the acknowledgement number, date and time of filing the return of income, total income returned, and the particulars of the assessing officer. (8) Date of generation of on-line acknowledgement shall be deemed to be the date of filing of return of income. 6. Processing internet return of income (1) The internet return of income ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sp;   Muzaffarpur 5.            Bangalore         39.          Mysore 6.            Bareilly             40.          Nagpur 7.            Baroda             41.          Nashik 8.            Bhopal          &nbsp....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nbsp;      Rohtak 17.          Dhanbad           51.          Sambalpur 18.          Gandhinagar      52.          Shillong 19.          Thane               53.          Shimla 20.          Guwahati          54.       ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....;                         29.          Jodhpur                             30.          Kanpur                              31.          Kolhapur              &n....