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<h1>Digital Tax Filing Revolution: Clause 263(2)(a) Transforms Electronic Return Submission with Enhanced Compliance and Verification Mechanisms</h1> A comprehensive legal analysis comparing Clause 263(2)(a) of the Income Tax Bill, 2025 with Section 139D of the Income-tax Act, 1961 reveals significant procedural innovations in tax return filing. The new clause expands rule-making powers for electronic tax return submissions, enhancing digital compliance, verification mechanisms, and administrative flexibility while providing a more comprehensive framework for taxpayer reporting requirements across different categories of individuals and entities.