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of <h1>Income Tax Board empowered to mandate electronic filing under Section 139D of Income Tax Act 1961</h1> Section 139D of the Income Tax Act, 1961 empowers the Board to make rules for electronic filing of income tax returns. The provision allows the Board to specify which classes of persons must file returns electronically, prescribe the form and manner of electronic filing, determine which supporting documents need not accompany the electronic return but must be produced on demand by the Assessing Officer, and designate the computer resources or electronic records for transmission. This section was inserted by the Finance Act, 2007 with effect from June 1, 2006.
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