Power to dispense with documents allows Board to exempt classes from furnishing documents with returns, subject to production on demand. The Board may, by rule, specify classes of persons who need not furnish documents, statements, receipts, certificates, audit reports or other materials ... Summary
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Power to dispense with documents allows Board to exempt classes from furnishing documents with returns, subject to production on demand.
The Board may, by rule, specify classes of persons who need not furnish documents, statements, receipts, certificates, audit reports or other materials with the return, provided such documents are produced on demand before the Assessing Officer; earlier rules under the former proviso are deemed to have been made under this section.
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