165. 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 |
1 | Company | Electronically under digital signature. |
2 | Any person whose accounts are required to be audited under section 63 | (a)Electronically under digital signature; or (b) transmitting the data electronically in the return under electronic verification code. |
3 | Any person other than person referred in Sl. Nos. 1 and 2 | (a) Electronically under digital signature; or (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).