https://www.taxtmi.com/acts?id=3289 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. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 28 Jun 2025 12:55:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3289 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. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3289