Rule 167: in the case of a person who is required to furnish return of income electronically under rules 164 a

Bare law

Rule 167 - in the case of a person who is required to furnish return of income electronically under rules 164 and 180, —

167. (1) An appeal to the Joint Commissioner (Appeals) or the Commissioner (Appeals) shall be made in Form No. 99. (2) Form No. 99 shall be furnished in the following manner: — (a) in the case of a person who is required to furnish return of income electronically under rules 164 and 180, — (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

Prescribed person for verification of return for purposes of section 265 [Table: Sl. Nos. 3 and 9].

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