Document filing exemption allows rulemaking to relieve classes from attaching supporting documents, subject to production on demand. The Board may, by rules, specify classes of persons not required to furnish documents, statements, receipts, certificates, audit reports, reports of registered valuer or other specified material with the wealth-tax return, except as otherwise provided, provided that such documents, if not filed with the return, must be produced before the Assessing Officer on demand.
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.
Document filing exemption allows rulemaking to relieve classes from attaching supporting documents, subject to production on demand.
The Board may, by rules, specify classes of persons not required to furnish documents, statements, receipts, certificates, audit reports, reports of registered valuer or other specified material with the wealth-tax return, except as otherwise provided, provided that such documents, if not filed with the return, must be produced before the Assessing Officer on demand.
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