Electronic filing requirement: rules may prescribe who must file electronically, how, and which documents are produced on demand. The provision empowers the Board to require filing income-tax returns in electronic form by prescribing classes of persons obliged to file electronically, ... Summary
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Electronic filing requirement: rules may prescribe who must file electronically, how, and which documents are produced on demand.
The provision empowers the Board to require filing income-tax returns in electronic form by prescribing classes of persons obliged to file electronically, the form and manner of electronic submission, which supporting documents may be withheld from the electronic return but produced to the Assessing Officer on demand, and the computer resource or electronic record to which such returns may be transmitted.
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