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

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.

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