Filing of return in electronic form.
- The Board may make rules providing for-(a)
the class or classes of persons who shall be required to furnish the return in electronic form;(b)
the form and the manner in which the return in electronic form may be furnished;(c)
the documents, statements, receipts, certificates or audited reports which may not be furnished along with the return in electronic form but shall be produced before the Assessing Officer on demand;(d)
the computer resource or the electronic record to which the return in electronic form may be transmitted.]Previous
Sec 139C — [ Power of Board to dispense with furnishing documents, etc., with return. [ Inserted by Act 22 of 2007, Section 45 (w.r.e.f. 1.6.2006).]
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Sec 140 — Return by whom to be signed
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