Section 45(2)(a) in Income Tax Rules, 1962

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Union of India - Subsection

Section 45(2)(a) in Income Tax Rules, 1962

(a)in the case of a person who is required to furnish return of income electronically under sub- rule (3) of rule 12,-

(i)by furnishing the form electronically under digital signature, if the return of income is furnished under digital signature;

(ii)by furnishing the form electronically through electronic verification code in a case not covered under sub-clause (i);