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

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 11 years. He also provides Accounts Tax GST Training in Delhi and Pune.