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<h1>CBDT Sets Rules for Electronic Filing of Income Tax Returns Under Section 139D; Outlines Submission Format and Requirements.</h1> Section 139D of the Income Tax Act authorizes the Board to establish rules for electronic filing of income tax returns. These rules specify which classes of individuals must file electronically, the format and method for submission, and the documents that need not accompany the electronic return but must be available for review by the Assessing Officer upon request. The scheme for electronic filing is outlined in the Electronic Furnishing of Return of Income Scheme, 2007, as specified by the Central Board of Direct Taxes (CBDT).