Income Tax Rules, 2002

CHAPTER-XI

FURNISHING OF DOCUMENTS; SERVICE OF DOCUMENTS; FORMS AND NOTICES

From: 2023-11-01 - To: 0000-00-00 73. Furnishing of documents and returns etc.- (1) This rule applies for the purposes of furnishing of documents under the Ordinance or these rules. (2) Except as provided in the Ordinance or these rules, any application, statement or other document to be furnished to the Commissioner shall be furnished in the following manner, namely:- (a) by post or courier service; (b) delivered by hand to the officer having jurisdiction over the person or to such other officer as the Commissioner may specify; or 1[(c) on computer or by electronic transmission using the specified software in accordance with the specified format or any other requirements including safety valve, security and verification considerations as may be specified by the 2[Federal Board of Revenue from time to time.] 3[(2A) In the case of a Company, electronic filing of income tax return and withholding tax statements shall be mandatory from the first day of July 2007 onwards.] 4[(2AA) In case of Federal Government departments, electronic filing of withholding statements shall be mandatory from the first day of July, 2009 onwards.] 5[(2B) In the case of a non-resident ship owner and aircraft owner or charterer thereof, the electronic filing of the income tax return and application for port clearance shall be mandatory from the 1st day of July 2008 onward.] 6[(2C) In case a person registered for sales tax, electronic filing of income tax return 7[“and withholding tax statements”] shall be mandatory from the first day of July, 2009 onwards. (2D) In case of an Association of Persons, electronic filing of income tax return and withholding tax statements shall be mandatory from the first day of July, 2009 onwards.] 8[(2DD) In case of an individual declaring taxable income one million rupees and more or turnover or receipts exceeding fifty million rupees electronic filing of income tax return and withholding statement shall be mandatory from the first day of July, 2016 onwards.] 9[(2E) From Tax Year 2009 onwards, wherever refund of tax is claimed in a non-company case, income tax return shall be filed electronically, and in all cases, whether relating to a company or a…