Other Points
Power of CBDT to dispense furnishing documents and Making E Filing Compulsory
Tax Return Preparer Scheme (TRP Scheme) Section 139B
When is Pan Required to be Made Compulsory?
Mandatory quoting of Pan in Certain Cases
Option to file Return with Employer (Section 139 (1A))
Option to file return in Computer Readable Media Section 139 (1B) You are here
Section 139(1C) Specified Class of person shall be exempted from filing Return
Particulars to be furnished with the return [Section 139(6)]
Particulars to be furnished with return of income in the case of business [Section 139(6A)]
Last updated at April 16, 2024 by Teachoo
This section gives option to assessee to file return of income in Computer Readable Media
(Like Floppy/CD/Pendrive etc)
CBDT shall prescribe manner in which this scheme shall be implemented
Return filed in the Computer Readable Media shall be deemed to be valid return under Section 139 (1)
