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What is Power of Board to dispense with furnishing documents, etc., with return? What is Filing of return in electronic form? Section 139C and 139D of Income Tax Act 1961

Power of Board to dispense with furnishing documents, etc., with return and Filing of return in electronic form are defined under section 139C and 139D of Income Tax Act 1961. Provisions under these Sections are :

Section 139C of Income Tax Act "Power of Board to dispense with furnishing documents, etc., with return"

Section 139C. (1) The Board may make rules providing for a class or classes of persons who may not be required to furnish documents, statements, receipts, certificates, reports of audit or any other documents, which are otherwise under any other provisions of this Act, except section 139D, required to be furnished, along with the return but on demand to be produced before the Assessing Officer.
(2) Any rule made under the proviso to sub-section (9) of section 139 as it stood immediately before its omission by the Finance Act, 2007 shall be deemed to have been made under the provisions of this section.

 

Section 139D of Income Tax Act "Filing of return in electronic form"

Section 139D. The Board may make rules providing for-
(a) the class or classes of persons who shall be required to furnish the return in electronic form;

(b) the form and the manner in which the return in electronic form may be furnished;

(c) the documents, statements, receipts, certificates or audited reports* 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.

Income Tax Act 1961

What is the Power of [Principal Director General or] Director General or [Principal Director or] Director, [Principal Chief Commissioner or] Chief Commissioner or [Principal Commissioner or] Commissioner and Joint Commissioner? Is Proceedings before income-tax authorities to be judicial proceedings? Section 135 and 136 of Income Tax Act 1961

What is Disclosure of information respecting assessees? Section 138 of Income Tax Act 1961

What is Return of income? Section 139 of Income Tax Act 1961

What is Permanent account number? Section 139A of Income Tax Act 1961

What is Scheme for submission of returns through Tax Return Preparers? Section 139B of Income Tax Act 1961

What is Power of Board to dispense with furnishing documents, etc., with return? What is Filing of return in electronic form? Section 139C and 139D of Income Tax Act 1961

Income Tax Return by whom to be verified? What is Self-assessment? Section 140 and 140A of Income Tax Act 1961

What is Inquiry before assessment? What is Estimation of value of assets by Valuation Officer? Section 142 and 142A of Income Tax Act 1961

What is Assessment? What is Best judgment assessment? Section 143 and 144 of Income Tax Act 1961

What is Power of Joint Commissioner to issue directions in certain cases? What is Reference to Commissioner in certain cases? Section 144A and 144BA of Income Tax Act 1961

What is Reference to dispute resolution panel? Section 144C of Income Tax Act 1961

What is Method of accounting? What is Method of Accounting in certain cases? Section 145 and 145A of Income Tax Act 1961

What is Income escaping assessment? What is Issue of notice where income has escaped assessment? Section 147 and 148 of Income Tax Act 1961

What is Time limit for notice? What are the Provision for cases where assessment is in pursuance of an order on appeal, etc? Section 149 and 150 of Income Tax Act 1961

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