1(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.
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1. Ins. by Act 22 of 2007, s. 45 (w.e.f. 1-6-2006).
Section 139A Permanent account number
Section 139AA Quoting of Aadhaar number
Section 139B Scheme for submission of returns through Tax Return Preparers
Section 139C Power of Board to dispense with furnishing documents, etc., with return
Section 139D Filing of return in electronic form
Section 140 Return by whom to be verified
Section 142 Inquiry before assessment
Section 142A Estimation of value of assets by Valuation Officer