Insertion of new sections 14A and 14B- Power of Board to dispense with furnishing documents, etc.,with return of wealth - Filing of return in electronic form.

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....ith effect from the 1st day of June, 2013, namely:-  Power of Board to dispense with furnishing documents, etc.,with return of wealth            "14A. The Board may make rules providing for a class or classes of persons who may not be required to furnish documents, statements, receipts, certificates, audit reports, reports of registered ....

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....s, reports of registered valuer or any other documents which may not be furnished along with the return in electronic form but shall be produced before the Assessing Officer on demand;                (d) the computer resource or the electronic record to which the return in electronic form may be transmitted.". - Clause 52 ....

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....persons who shall be required to furnish the return in electronic form; the form and the manner in which the return in electronic form may be furnished; the documents, statements, receipts, certificates, audit reports, reports of registered valuer or any other documents which may not be furnished along with the return in electronic form but shall be produced before the Assessing Officer on demand;....