Option to file return in Computer Readable Media Section 139 (1B)

Last updated at Dec. 13, 2024 by

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)

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.