Electronic furnishing of Forms, Returns, Statements, Reports, orders etc.

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Full Text of the Document

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....at any of the Forms, returns, statements, reports, orders, by whatever name called, prescribed in Appendix II, shall be furnished electronically- (i) under digital signature, if the return of income is required to be furnished under digital signature; or (ii) through electronic verification code in a case not covered under clause (i). (2) The Principal Director General of Income-tax (Systems)....