https://www.taxtmi.com/acts?id=7830 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. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 19 Jan 2008 22:45:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=7830 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. Act-Rules F. Acts / Amendment Acts Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=7830