Power of Board to dispense with furnishing documents, etc., with the return - Section 139C - Income Tax - Ready Reckoner - Income Tax

Power of Board to dispense with furnishing documents, etc., with the return - Section 139C 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. However on demand by the AO such documents, statements, receipts, certificates, reports of audit, etc., shall have to be produced before the Assessing Officer.