Home Acts & Rules Direct Taxes Rules The Direct Tax Vivad Se Vishwas Rules, 2020 This
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Rule 6 - Manner of furnishing - The Direct Tax Vivad Se Vishwas Rules, 2020Extract 6. Manner of furnishing. - The Form-1 and Form-2 referred to in rule 3 and Form-4 referred to in rule 5 shall be furnished electronically under digital signature, if the return of income is required to be furnished under digital signature or, in other cases through electronic verification code. Explanation . For the purpose of this rule, electronic verification code shall have the same meaning as referred to in rule 12 of the Income-tax Rules, 1962.
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