Insertion of new sections 14A and 14B- Power of Board to dispense with furnishing documents, etc.,with return of wealth - Filing of return in electronic form.

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..... e, 2013, namely:- Power of Board to dispense with furnishing documents, etc.,with return of wealth 14A. The Board may make rules providing for a class or classes of persons who may not be required to furnish documents, statements, receipts, certificates, audit reports, reports of registered valuer or any other documents, which are otherwise under any other provisions of this Act, except section 14 .....

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..... A and 14B in the Wealth-tax Act relating to rule making power of the Board. It is proposed to insert a new section 14A so as to provide that the Board may make rules providing for a class or classes of persons who may not be required to furnish documents, statements, receipts, certificates, audit reports, reports of registered valuer or any other documents, which are otherwise under any other prov .....

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..... equentially, it is proposed to insert new clauses (ba) and (bb) in sub-section (2) of section 46 which provides for rule making powers of the Board. These amendments will take effect from 1st June, 2013. - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI .....

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