https://www.taxtmi.com/acts?id=17837 Section 46 is amended to add clauses requiring certain documents, including audit reports and reports of registered valuer, to be producible on demand before the Assessing Officer under section 14A, and empowering specification of classes required to file returns electronically, the form and manner of electronic filing, documents not to be furnished with the electronic return but to be produced on demand, and the computer resource or electronic record for transmission under section 14B. en-us Tue, 14 May 2013 15:40:18 +0530 Wed, 19 Nov 2025 10:23:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=17837 Section 46 is amended to add clauses requiring certain documents, including audit reports and reports of registered valuer, to be producible on demand before the Assessing Officer under section 14A, and empowering specification of classes required to file returns electronically, the form and manner of electronic filing, documents not to be furnished with the electronic return but to be produced on demand, and the computer resource or electronic record for transmission under section 14B. Act-Rules F. Acts / Amendment Acts Tue, 14 May 2013 15:40:18 +0530 https://www.taxtmi.com/acts?id=17837