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<h1>Section 63 Finance Act 2013 expands Wealth-tax return rules on supporting documents and mandatory electronic filing under sections 14A,14B</h1> Section 63 of the Finance Act, 2013 amends section 46(2) of the Wealth-tax Act by inserting clauses (ba) and (bb), effective 1 June 2013. Clause (ba) empowers prescription of documents, including statements, receipts, certificates, audit reports and registered valuer reports, that need not accompany the return but must be produced before the Assessing Officer on demand under section 14A. Clause (bb) authorizes prescription of classes of persons required to file returns electronically, the form and manner of such e-filing, the related supporting documents that may be excluded from electronic submission, and the computer resource or electronic record for transmission under section 14B.