Rule 165 — Furnishing of updated return of income under section 263(6) read with sub
Parent Act Section(s): Section 63, Section 263
Full Text
- Furnishing of updated return of income under section 263(6) read with sub-section (2) of said section. — (1) The return of income to be furnished by any person, eligible to file such return under section 263(6), shall be in the Form ITR-UN and be verified in the manner indicated therein. (2) ITR-UN shall be furnished by a person mentioned in column 2 of the following Table in the manner specified in column 3 thereof: Table Sl. No. Person Manner of furnishing return of income 1 2 3
- Company Electronically under digital signature. 2 Any person whose accounts are required to (a) Electronically under digital signature; or be audited under section 63 (b) transmitting the data electronically in the return under electronic verification code.
- Any person other than person referred in (a) Electronically under digital signature; or Sl. Nos. 1 and 2 (b) transmitting the data electronically in the return under electronic verification code; or (c) transmitting the data in the return electronically and
thereafter submitting the verification of the return in Form ITR-V. (3) For the purposes of sub-rule (2), the expression “electronic verification code” means a code generated for the purpose of electronic verification of the person furnishing the return of income as per the data structure and standards specified by the Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems).
Cross-References
Act Sections Referenced
- Section 63
- Section 263
Related Rules
- None
Practical Notes
[To be populated — interpretive notes, circular references, case law pointers]