This section gives option to assessee to file return of income in Computer Readable Media

(Like Floppy/CD/Pendrive etc)

CBDT shall prescribe manner in which this scheme shall be implemented

Return filed in the Computer Readable Media shall be deemed to be valid return under Section 139 (1)

  1. Income Tax
  2. Return of Income
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CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 8 years. He provides GST Training in Delhi. Register now.