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.