Exercise of option under sub-section (1) of section 245M and intimation thereof

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Full Text of the Document

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....o. 34BB. (2) Form No. 34BB shall be verified by the person who is authorised to verify the return of income of the assessee under section 140. (3) Form No. 34BB shall be furnished electronically in accordance with the procedures, formats and standards specified by the Principal Director-General of Income-tax (Systems) or Director-General of Income-tax (Systems), as the case may be, and there....