Electronic filing rules broaden CBDT authority to require verification, disclosures, and secure transmission for tax returns. Clause 263(2)(a) expands CBDT rule-making authority over procedural return-filing aspects by authorising prescription of classes of persons, the form and ... Summary
Electronic filing rules broaden CBDT authority to require verification, disclosures, and secure transmission for tax returns.
Clause 263(2)(a) expands CBDT rule-making authority over procedural return-filing aspects by authorising prescription of classes of persons, the form and manner of furnishing returns, methods of verification, supporting documentation requirements (including post-filing production), and the technological resources or electronic records for transmission, thereby enabling broader disclosures, digital authentication, and integration with other databases to support data-driven compliance.
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TaxTMI 
TaxTMI 
