Electronic filing requirements: specifies who must file electronically and documents to be produced on demand. Section 46 is amended to add clauses requiring certain documents, including audit reports and reports of registered valuer, to be producible on demand before the Assessing Officer under section 14A, and empowering specification of classes required to file returns electronically, the form and manner of electronic filing, documents not to be furnished with the electronic return but to be produced on demand, and the computer resource or electronic record for transmission under section 14B.