https://www.taxtmi.com/acts?id=3288 The Board may, by rule, specify classes of persons who need not furnish documents, statements, receipts, certificates, audit reports or other materials with the return, provided such documents are produced on demand before the Assessing Officer; earlier rules under the former proviso are deemed to have been made under this section. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 28 Jun 2025 12:53:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3288 The Board may, by rule, specify classes of persons who need not furnish documents, statements, receipts, certificates, audit reports or other materials with the return, provided such documents are produced on demand before the Assessing Officer; earlier rules under the former proviso are deemed to have been made under this section. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3288