Section - 139D - Income-tax Act, 1961

Section - 139D - Filing of return in electronic form

Filing of return in electronic form.

139D. 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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