Option form for taxation of income from patent under section 115BBF

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Full Text of the Document

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....ible assesse under section 115BBF, the eligible assessee shall furnish Form No. 3CFA duly verified in the manner indicated therein, and the same shall be furnished by the eligible assessee in the following manner, namely:- (i) electronically under digital signature; or (ii) electronically through electronic verification code. (2) The form referred in sub-rule (1) shall be complete in all respec....