Answer:
Option c is correct
Step-by-step explanation:
For online filing of transactions, instead of filling up manually and sending by courier or post, the entries are filled up online in computers and uploaded
Since the deductions will not differ whether manual or online, I cannot be true. i.e. because of online filing we cannot claim a larger number of deductions.
But other options are true.
By online filing, we get immediate acknowledgement with verifications and hence can assess the refund due
Also accuracy is more since every step is checked simultaneously while filling up.
Hence ii and iii are right.
i.e. Option c is right.