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of <h1>Board can exempt taxpayers from submitting documents with returns under Section 139C Income Tax Act</h1> Section 139C of the Income Tax Act, 1961 empowers the Board to create rules exempting specified classes of taxpayers from submitting certain documents, statements, receipts, certificates, and audit reports along with their tax returns. These documents remain producible on demand before the Assessing Officer. The provision excludes section 139D from this dispensation. Rules previously made under the former section 139(9) proviso are deemed valid under this section. This statutory provision was inserted by the Finance Act, 2007, effective from June 1, 2006, streamlining return filing procedures while maintaining verification mechanisms.
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