Section 139D Income Tax Act 2025
Filing of return in electronic form.
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.] |