Section 139D: Power of CBDT to make rules for filing of return in electronic form under the Income Tax Act, 1961

By | June 19, 2015
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Section 139D, of the Income Tax Act, contains provisions for facilitating filing of return of income in electronic form by certain class of income-tax assessees. Taxpayers having an annual income of over Rs.5 lakh will be required to file their returns in electronic form. It also prescribes the form and manner in which the return should be furnished in electronic form. It also states the documents, statements, receipts, certificates or audit reports to be submitted to the Assessing officer on demand.

Reference: 

As Per Section 139D, of the Income Tax Act, 1961-

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.

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  2. E-filing is unsafe: Wrong, E-Filing is Safer than Physical Filing of Income Tax Return & Compulsory for Income Above Rs 5 Lakhs
  3. Section 80: Compulsory filing of Loss of Return under Income Tax Act, 1961
  4. Section 139(9): Defective Return under Income Tax Act, 1961
  5. Section 139(4B): Political party to furnish the return of income under the Income Tax Act, 1961
  6. Rule 114D as per the Income–tax (22nd Amendment) Rules, 2015

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