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Application under sub-section (20) of section 155 regarding credit of tax deduction at source
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....o. 71 shall be furnished to the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems) or the person authorised by the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems). (3) Form No. 71, shall be furnished electronically, -- (i) under digital signature, if the return of income is required to be furnishe....