Electronic filing requirement enables the Board to prescribe who must file electronically, formats, transmission means and document production. Section 14B authorises the Board to make rules for electronic filing of wealth-tax returns, including the classes of persons required to file electronically, the form and manner of electronic returns, which supporting documents need not accompany the electronic return but must be produced on demand to the Assessing Officer, and the computer resource or electronic record to which returns may be transmitted.
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.
Electronic filing requirement enables the Board to prescribe who must file electronically, formats, transmission means and document production.
Section 14B authorises the Board to make rules for electronic filing of wealth-tax returns, including the classes of persons required to file electronically, the form and manner of electronic returns, which supporting documents need not accompany the electronic return but must be produced on demand to the Assessing Officer, and the computer resource or electronic record to which returns may be transmitted.
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