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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