Para 3 - Filing of e-Returns - Electronic Furnishing of Return of Income Scheme, 2004

Filing of e-Returns. 3. (1) An eligible person may, at his option, furnish his return of income which he is required to furnish under sub-section (1) of section 139 of the Act for the assessment year 2004-05 and any subsequent assessment year, to an e-Return intermediary who shall digitise the data of such return and transmit the same electroni cally to a server designated for this purpose by the e-Return Administrator, on or before the due date. (2) The e-Return intermediary shall submit the paper return of income received from the eligible person to the Assessing Officer not later than fifteen days from the issue of the provisional receipt for the electronic data received by the e-Return Admin istrator.