Sections 139C and 139D, of the IT Act, contain provisions for facilitating filing of return of income in electronic form by certain class of income-tax assesses. Taxpayers having an annual income of over Rs. 5 lakh will be required to file their returns in electronic form.
Since returns have become annexure less, this section has been incorporated only to call for the documents which are supposed to be enclosed till the time returns have been made annexure less. The information which can be called for is the only information which assessee is supposed to file before the return is made annexure less.
Reference:
As Per Section 139C, of the Income Tax Act, 1961-
Power of Board to dispense with furnishing documents, etc., with return
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 S. 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 S. 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.