3. Filing of e-Returns.- (1) An eligible person may, at his option, as an additional mode, furnish a return of income for any previous year on or before the due date. (2) An eligible person may furnish his return of income which he is required to furnish under sub-section (1) of section 139 of the Act for the assessment year 2003-2004 and subsequent assessment years, to an e-Return Intermediary who shall digitise the data of such return and transmit the same electronically to a server designated for this purpose by the e-Return Administrator, on or before the due date. (3) The e-Return Intermediary shall submit the paper return of income received from an eligible person to the Assessing Officer not later than fifteen days from the issue of the provisional receipt for the electronic data received by the e-Return Administrator. | 
