Documents to be furnished electronically along with the return of income
Scope expanded by the Central Board of Direct Taxes (CBDT)
Existing Rule
As per Rule 12(2) of the Income-tax Rules 1962 (IT Rules), every assessee is required to furnish the following audit report/ documents (as may be applicable) electronically.
Amendment to Rule 12(2)
On May 30, 2014, the CBDT has issued a notification (Notification No. 28/2014 dated May 30, 2014) amending the R
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