Section 139D of ITA, 1961 : Section 139D: Filing Of Return In Electronic Form

ITA, 1961

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Explanation using Example

Imagine a scenario where the Central Board of Direct Taxes (CBDT) has recently updated the rules under Section 139D of The Income-tax Act, 1961. According to the new rules:

  1. All individuals with an annual income exceeding INR 10 lakhs are now required to file their income tax returns electronically.
  2. The tax return must be filed using the newly introduced Form ITR-2E, which can be submitted through the official e...

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