Electronic filing requirement enabled; rulemaking permits specified classes to file online and produce documents on demand. The Finance Act, 2007 empowers the Board to make rules: under section 139C to exempt specified classes from furnishing documents with returns while requiring production on demand before the Assessing Officer, and under section 139D to prescribe classes required to file returns electronically, the form and manner of electronic filing, which documents need not accompany electronic returns but must be produced on demand, and the computer resources or electronic records to which electronic 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 enabled; rulemaking permits specified classes to file online and produce documents on demand.
The Finance Act, 2007 empowers the Board to make rules: under section 139C to exempt specified classes from furnishing documents with returns while requiring production on demand before the Assessing Officer, and under section 139D to prescribe classes required to file returns electronically, the form and manner of electronic filing, which documents need not accompany electronic returns but must be produced on demand, and the computer resources or electronic records to which electronic returns may be transmitted.
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