| (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, audit reports, reports of registered valuer or any other documents 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.] |
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
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Naveen Fintech Pvt Ltd
Kolkata
CA Inter
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CAclubindia
