Section 139C and 139D of Income Tax Act 1961: Power of Board to Dispense with Documents and Filing of Return in Electronic Form

Section 139C of Income Tax Act 1961

Section 139C: Power of Board to dispense with furnishing documents, etc., with return.

Section 139C empowers the Central Board of Direct Taxes (CBDT) to make rules providing for classes of persons who may not be required to furnish documents, statements, receipts, certificates, audit reports or other documents along with the income tax return.

Such documents may, however, be required to be produced before the Assessing Officer whenever demanded.

The provision enables simplification of return filing procedures while allowing verification of documents during assessment proceedings.

Section 139D of Income Tax Act 1961

Section 139D: Filing of return in electronic form.

Section 139D authorises the Board to make rules regarding electronic filing of income tax returns.

The rules may provide for:

• The class or classes of persons required to furnish returns electronically.
• The form and manner in which electronic returns shall be furnished.
• The documents, statements, receipts, certificates or audit reports which may not be filed with the electronic return but shall be produced before the Assessing Officer on demand.
• The computer resource or electronic record to which the electronic return may be transmitted.