Monday, May 28, 2007

 

Relevant Laws and Rules relating to the Efiling of Returns


  • Vide Notification No. 128/2006, dated 1-6-2006 S.O. 848 (E), Form 2F was notified.

  • Vide NOTIFICATION NO. 189/2006, dated 24-7-2006 Forms 1, 2, 3, 3B were notified

  • Vide Notification No. 253 of 2004, dated 30th Sep., 2004 S.O.1073(E), Electronic Furnishing of Return of Income Scheme, 2004 was notified for efiling of returns:

  • ----An eligible person may, at his option, furnish his return of income which he is required to furnish under sub-section (1) of section 139 of the Act for the assessment year 2004-05 and any subsequent assessment year, to an e-Return intermediary.

  • ----Digital signature, e-return, e-return intermediary were defined in this scheme

  • Circular 9, CBDT dated 10/10/2006

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