Wealth-tax: Board may allow electronic filing and dispense with certain documents subject to production on demand. The statute grants the Board rulemaking authority to exempt specified classes from furnishing documents with wealth tax returns while allowing the Assessing Officer to demand production; it separately empowers the Board to require and govern electronic filing by designating classes required to file electronically, prescribing form and manner, specifying which documents may be omitted from electronic returns but produced on demand, and identifying the computer resource or electronic record for transmission.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Wealth-tax: Board may allow electronic filing and dispense with certain documents subject to production on demand.
The statute grants the Board rulemaking authority to exempt specified classes from furnishing documents with wealth tax returns while allowing the Assessing Officer to demand production; it separately empowers the Board to require and govern electronic filing by designating classes required to file electronically, prescribing form and manner, specifying which documents may be omitted from electronic returns but produced on demand, and identifying the computer resource or electronic record for transmission.
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