Furnishing of updated return of income under section 263(6) read with 263(2)
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....he manner indicated therein. (2) ITR-UN shall be furnished by a person mentioned in column 2 of the following Table in the manner specified in column 3 thereof: Table Sl.No. Person Manner of furnishing return of income 1 2 3 1. Company Electronically under digital signature. 2 Any person whose accounts are required to be audited under section 63 (a) Electr....
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