KNOWLEDGE ALERTS INSIGHT TO UPDATE YOU ON MAJOR REGULATORY AMENDMENTS 30TH APRIL 2022 TO 6TH MAY 2022

The Central Board of Direct taxes notified the Rules in accordance with section 245Q, the verification appended thereto, the annexures to the said application and the statements and documents accompanying the annexures, shall be, (a) in the case of an individual,— (I) Signed digitally, if he is required under these rules to furnish his return of income under digital signature by the individual himself; or (II) Where, for any unavoidable reason, it is not possible for the individual to sign the application, by any person duly authorized by him in this behalf, for other entities referred the notification issued by the CBDT.