IT Act 139DChapter XIV · Procedure For Assessment

Section 139D · Filing of return in electronic form

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- 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.]

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