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The procedure for e-filing of Income Tax Return (ITR) in India is a systematic process governed by the provisions of the Income Tax Act, 1961, and facilitated through the Income Tax Department’s official e-filing portal. E-filing has been made mandatory for most categories of taxpayers to ensure transparency, efficiency, and accuracy in the process of tax compliance. The steps involved in e-filing begin with preparation and culminate with acknowledgment, ensuring that the return is validly filed under law. The first step is ____ _____ _________ ____ __________ ____ _____ _______.
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