What is e-Filing? The process of electronically filing Income tax returns through the internet is known as e-Filing. e-Filing of Returns/Forms is mandatory for : Where accounts are required to be audited under section 44AB ; Where (a) is not applicable and The return is furnished in ITR-3 or in ITR-4; or The individual/HUF being a resident (other than not ordinarily resident) has Assets, including financial interest in any entity, located outside India, or signing authority in any account located outside India, or income from any source outside India; Any relief in respect of tax paid outside India under section 90 or 90A or deduction under section 91 is claimed. Where an assessee is required to furnish an Audit Report specified under sections 10(23C) (iv), 10(23C) (v), 10(23C) (vi), 10(23C) (via), 10A, 10AA, 12A(1) (b), 44AB, 44DA, 50B, 80-IA, 80-IB, 80-IC, 80-ID, 80JJAA, 80LA, 92E, 115JB, 115VW or give a notice under section 11(2)(a) shall e-File the same. These A...
" We do not Have Equal Talent, But We all have Equal Opportunity to have that Talent " - ABJ Abdul Kalam
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