Income-tax Return through computer readable media [Section 139(1B)] :

(1) This sub-section enables the taxpayer to file his return of income in computer readable media, without interface with the department.

(2) It provides an option to a person (both corporate and non-corporate) required to furnish a return of his income.

(3) Such person may, on or before the due date, furnish a return of income in accordance with such scheme as may be notified by the CBDT, in such form (including on a floppy, diskette, magnetic cartridge tape, CD-ROM or any other computer readable media) and manner as may be specified in that scheme.

(4) Such return shall be deemed to be a return furnished under section 139(1).