Section 139C

Power of CBDT to dispense furnishing documents

We have read in different sections about Certain documents/CA Certificate etc to be attached with return of income

However, practically because of Section 139C,CBDT has exempted attaching of these with ITR

However, if Assessing Officer so demands it, then they need to be furnished.


Section 139D

CBDT has the power to prescribe the

  • Class of person who shall file ITR
  • Different ITR Forms in different cases
  • Complusory efiling for assessees
  • Manner of efiling etc
  1. Income Tax
  2. Return of Income
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